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.
21 November 2018
- Corporate income tax and dividend withholding tax
- Wage and income tax
- VAT, excise tax and consumption tax measures
- Procedural tax law, collection and allowances
- Car taxes and environmental taxes
On 15 November 2018, the House of Representatives adopted the bills included in the 2019 Tax Plan package. Three amendments have been implemented and various motions have been carried.
On 15 October the Dutch Ministry of Finance published a letter announcing amendments to the Dutch tax plans for 2019. The changes result from the revised plan not to abolish the existing dividend withholding tax.
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)