Tax Plan 2024 - Summary

Dutch version

Introduction

On 19 September 2023, the government submitted the 2024 Tax Plan package to the House of Representatives. This package includes the following bills:

• 2024 Tax Plan
• 2024 Tax Plan for the BES Islands
• Other 2024 Tax Measures
• Climate-related Tax Measures for Greenhouse Horticulture
• Climate-related Tax Measures for Electricity and Industry
• Mutual Funds and Exempt Investment Institutions (Amendment) Act
• Fiscal Investment Institutions (Amendment) Act
• Tax Qualification Policy for Legal Forms
• Income Tax Return Pre-processing Selection (Compensation) Act
• Compensation of Costs of WOZ and BPM Legal Proceedings (Revaluation) Act
• 2024 Business Succession Tax Facilities (Amendment) Act
• Temporary Rules on Revision of Income Tax Returns
• Reduction of personal contribution for housing benefit
• Not phasing out of double general tax credit in reference minimum wage
• Step-up of child-related budget in connection with purchasing power support

 
Most of the measures will enter into force on 1 January 2024, alternative effective dates are indicated separately. The bills may be amended during their passage through Parliament. Below is an outline of the measures proposed for each type of tax.