Dutch Budget Day 2022: what are the relevant tax measures for corporates?

News

20-09-2022

On 20 September 2022 (Budget Day 2022), the Dutch Ministry of Finance submitted the 2023 Dutch Budget to parliament containing the tax plans for 2023 and future years (Tax Plans 2023). The most relevant proposals for corporate taxpayers include a substantially increased budget for environmental investment deductions and a decreased threshold of the lower bracket of the corporate income tax combined with an increase of the applicable rate for this bracket. Below these and some other measures are described in more detail. All measures will, if adopted by parliament, enter into force per 1 January 2023, unless indicated otherwise below.

Tax Plans 2023

Corporate income taxation

Energy related tax measures

For further information on the energy related tax measures as part of the Tax Plans 2023, we refer to our website post of 20 September 2022: Dutch Budget Day – proposals related to energy and environment

Real estate transfer tax / landlord levy

Wage taxation

For more information on the proposed changes of the wage taxes we refer to our website post of 20 September 2022: Dutch Budget Day 2022: amendments with respect to employment taxes.