Tax Plan 2024 - Summary has been saved
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Tax Plan 2024 - Summary
Tax Plan 2024 - Budget Day (Prinsjesdag)
On 19 September 2023, the government submitted the Tax Plan 2024 package to the House of Representatives.
21 September 2023
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- Corporate income tax and witholding taxes
- Wage and income tax
- VAT and excise
- Procedural tax law and collection of taxes
- Car taxes and environmental taxes
- Taxes on legal transactions
- Gift and inheritance tax
- European and international tax law measures
- Debating schedule
- Related articles
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.
Webcast Tax Plan
Corina van Lindonk, Aart Nolten and Eddo Hageman discussed Tax Plan 2024.
View (in Dutch)Measures by type of tax:
Corporate income tax and witholding taxes
Outline of corporate income tax and witholding tax measures
Procedural tax law and collection of taxes
Outline of procedural tax law and collection of taxes measures
Debating schedule House of Representatives 2024 Tax Plan package
| Submission of 2024 Tax Plan | 19 September 2023 |
| Submission of report | 5 October 2023 |
| First round of legislative consultations (House of Representatives’ first term) | 18 October 2023 |
| Second round of legislative consultations (government’s 1st term and House of Representatives’ 2nd term) | 23 October 2023 |
| Voting | 26 October 2023 |
Contact
Go directly to
- Corporate income tax and witholding taxes
- Wage and income tax
- VAT and excise
- Procedural tax law and collection of taxes
- Car taxes and environmental taxes
- Taxes on legal transactions
- Gift and inheritance tax
- European and international tax law measures
- Debating schedule
- Related articles
