2019 Tax Plan - Outline

Article

2019 Tax Plan - Outline

2019 Tax Plan - Budget Day (Prinsjesdag)

On Budget Day (Prinsjesdag), 18 September 2018, the government introduced the 2019 Tax Plan to the House of Representatives.

20 September 2018

Dutch version


On 18 September 2018, the government presented the 2019 Tax Plan package to the House of Representatives. This package includes the bills introducing the:

  • 2020 Withholding Tax Act
  • First EU Anti Tax Avoidance Directive (ATAD 1) Implementation Act
  • 2019 Tax Plan
  • 2019 Additional Tax Measures
  • 2019 Measures enabling Greening of the Tax System
  • Article 1 Electronic Trade Directive Implementation Act
  • Small Businesses Scheme Modernization Act
  • Betting and Gaming Tax for Sports Bets (Adjustment) Act


Most measures will come into effect on January 1, 2019. 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.

Webcast Tax Plan 2019

On Wednesday 19 September 2018 Sandra van Buren en Peter Kavelaars discussed the most noticeable measures of Tax Plan 2019 in 30 minutes.

View (in Dutch)

Measures by type of tax:

Corporate income tax and dividend withholding tax

Outline of corporate income tax and dividend withholding tax measures

VAT, excise tax and consumption tax measures

Outline of VAT, excise and consumption taxes measures

Procedural tax law, collection and allowances

Outline of procedural tax law measures, collection and allowances

Car taxes and environmental taxes

Outline of car taxes and environmental taxes

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