2020 Tax Plan - Outline

Article

2020 Tax Plan - Outline

2020 Tax Plan - Budget Day (Prinsjesdag)

On Budget Day (Prinsjesdag), 17 September 2019, the government introduced the 2020 Tax Plan to the House of Representatives.

23 December 2019

Dutch version

 

On 17 December 2019, the Senate approved the Tax plan 2020 package, giving the government the go-ahead for a number of much-debated measures.


On 14 November 2019, the House of Representatives approved the legislative proposals that form part of the Tax Plan 2020 package. However, seven amendments were made and various motions were adopted.


On 17 September 2019, the government presented the Tax Plan 2020 package to the House of Representatives. This package includes the following bills:

  • Tax Plan 2020
  • Other tax measures 2020
  • Climate Agreement Tax Measures Act
  • Withholding Tax 2021 Act
  • Abolition of Tax Deductions for Educational Expenses Act
  • Act Implementing the Directive on Harmonisation and Simplification of Trade between Member States


Most of the measures will become effective on 1 January 2020. Any other implementation dates are indicated below. The bills may still be amended during their passage through Parliament. The following details the proposed measures per tax type.

Webcast Budget Day 2019

On Wednesday 18 September 2019 Aart Nolten, Corina van Lindonk en Peter Kavelaars discussed the most noticeable measures of Tax Plan 2020 in 30 minutes.

View (in Dutch)

Scheduled parliamentary debate

Wednesday 25 September 2019

Closed technical briefing by civil servants of the Ministry of Finance.

Tuesday 1 October 2019

Possibility to arrange a second closed technical briefing by civil servants of the Ministry of Finance.

Wednesday 9 October 2019

Contribution date for the report.

Friday 18 October - Monday 28 October 2019.

Autumn recess

Tuesday 22 October 2019

Memorandum of Reply

Monday 28 October 2019

First legislative consultation

Thursday 31 October 2019

Written answers to questions in response to the first legislative consultation

Monday 4 November 2019

Second legislative consultation

Tuesday 12 and Wednesday 13 November 2019

Plenary hearing

Thursday 14 November 2019

Letter on evaluation of motions and amendments

Thursday 14 November 2019

Voting

Tuesday 17 December 2019 

Senate votes on the Tax Plan 2020 package

Deloitte Update Café

A series of Deloitte Update Cafés is planned for the coming months, in which the new Tax Plan will be discussed. Peter Kavelaars, professor of Economics of Taxation at Erasmus University Rotterdam and special professor of tax law and tax economics at the University of Curacao, will be talking about the latest tax developments.

Read more

 

Deloitte Update Café (in Dutch)

Want to catch up in an informal atmosphere? Register here.

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