On Tuesday 18 September 2018, Budget Day 2018, the Dutch Minister of Finance has published the Tax Plan 2019. Below the most important measures from an international perspective will be outlined. For the larger part, the Tax Plan 2019 contains measures which were already announced in the coalition agreement. In addition thereto, the proposals include the implementation of the Anti-tax avoidance directive part 1 (ATAD1) and measures not previously disclosed. Please note that the Tax Plan 2019 is subject to discussion in and approval by the Dutch Parliament.
We have divided the measures of the Tax Plan 2019 in the following topics:
1. Corporate income tax
2. Withholding taxes
3. Income Tax & Wage Tax aspects for expats
If you have any questions regarding one or more measures discussed below, or if you would like to receive more detailed information regarding the measures included in the Tax Plan 2019, please contact your regular contact person at Dirkzwager. If you do not have a regular point of contact, you can find the contact details of our senior tax specialists on the last few pages of this document.