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.
