You are here:
21 September 2021 / news

Dutch Budget Day: main changes for corporate taxpayers

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament. The Netherlands is currently ruled by a caretaker government. Hence, the Tax Plan 2022 mainly consists of previously announced legislative proposals aimed to be in force as of 1 January 2022. The most relevant proposals for corporate taxpayers are the elimination of double non-taxation through transfer pricing mismatches, the tax liability rules for reverse hybrid entities (EU ATAD2) as well as an extension of related persons to individuals for the hybrid mismatch rules.

Prinsjesdag 2021 Tax Flash ENG

Download here the pdf-version.

Other proposed changes and announcements include:

  • a substantial increase of environmental investment deductions
  • changes to taxation of employee stock options
  • a limitation for crediting certain taxes against corporate income tax
  • a restriction of the offset of pre-2019 ring-fenced holding losses within a Dutch tax consolidated group
  • two specific amendments to the Withholding Tax Act 2021 (Wet Bronbelasting 2021)
  • legislative proposal new Dutch entity tax classification rules to be published this winter

Finally, we highlight certain earlier adopted measures effective as of 1 January 2022 as well as some earlier announced proposals that are not yet published.

Contact

We will keep you updated on further developments. Should you have queries, please contact your trusted adviser at Loyens & Loeff.


Prinsjesdag Tax 15102021
News - 15 October 2021 - Global

Second bill of amendment to the Tax Plan 2022

Increase headline corporate income tax rate and tightening of the earnings stripping rules.
read more
2021 Prinsjesdag tax 8-10-2021 ENGELS
News - 08 October 2021 - Global

Proposed amendment to the Tax Plan 2022 published

On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing...
read more
Prinsjesdag 2021 Indirect Tax - Vatgoed - ENG
News - 24 September 2021 - Global

Political agreement to amend the 2022 Tax Plan

Increase headline rate corporate income tax and tightening of the earnings stripping rules
read more
Prinsjesdag 2021 Employment and Benefits - ENG
News - 23 September 2021 - Global

Tax Plan 2022 – Employment tax

In this news flash, we inform you about the legislative proposals in the field of the employment taxes.
read more
Prinsjesdag 2021 Tax Flash ENG
News - 21 September 2021 - Global

Dutch Budget Day 2021: main changes for corporate taxpayers

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament. Read the main changes for corporate taxpayers.
read more
2021 Prinsjesdag Tax voorbeschouwende artikel ENG
News - 15 September 2021 - Global

The Netherlands: Ministry of finance publishes research paper on a more equal tax treatment of debt and equity

On 13 September 2021, the State secretary for finance sent a research paper on a more equal tax treatment of equity and debt to the House of Representatives....
read more
2021 Prinsjesdag gezamenlijke artikel
News - 10 September 2021 - Global

What to expect on Budget Day 2021?

On Budget Day 2021, the government presents its budget for the calendar year 2022 and the envisaged tax changes and plans (Tax Plans 2022).
read more