2018 Tax Plan - Outline


2018 Tax Plan - Outline

2018 Tax Plan - Budget Day (Prinsjesdag)

On Budget Day (Prinsjesdag), 19 September 2017, the government introduced the 2018 Tax Plan to the House of Representatives.

21 December 2017

Dutch version

On 19 December 2017, the Dutch Senate approved all elements of the 2018 Tax Plan package. A bill was adopted, too, providing for a phase-out of the deduction facility relating no more or a minor home acquisition debt (Hillenregeling).

The House of Representatives has agreed to the 2018 Tax Plan package on 23 November 2017 and to the phase-out of deductions due to no or a minor home acquisition debt. This was subject to the adoption of several amendments.

Some parts of the coalition agreement presented on 10 October 2017 will take effect as early as on 1 January 2018. To this end, the government recently presented a memorandum of amendment to the 2018 Tax Plan. On top of that, a bill was submitted that provides for the gradual phase-out of the facility enabling tax deductions for non-existing or minor home acquisition debts. 

The government coalition parties VVD, D66, CDA and CU presented their coalition agreement on 10 October 2017. The document lays down the new government’s policy intentions. Quite some changes will be implemented, including numerous tax measures.

The Dutch government presented the 2018 Tax Plan to the House of Representatives on 19 September 2017. This tax package encompasses the following bills:

  • 2018 Tax Plan
  • Other tax measures 2018
  • Tax Deduction Obligation Holding Cooperative and Extension Withholding Exemption Act
  • Abolition of VAT Agricultural Scheme Act

Most measures will come into effect on January 1, 2018. If this is different, we have stated this. The bills may be subject to change as a result of the parliamentary debate. We will now present the measures proposed for each type of tax.

Peter Kavelaars discusses Tax Plan

Webcast (in Dutch)

Budget Day 2017 - Webcast

After Budget Day, Deloitte Tax Lawyers discussed the new proposed bills during a webcast, on Wednesday September 20, 2017. You can see the recorded webcast (in Dutch) here.

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