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• Senate adopts Tax Plan 2022 package
  
  On 21 December 2021, the Senate adopted the Tax Plan 2022, as well as the bills on combating mismatches when applying the arm's length principle and withdrawing the job-related investment credit.
  
  
• House of Representatives adopts part of Tax Plan 2022 package
  
  On 11 November, the House of Representatives approved most of the proposals included in the Tax Plan 2022 package, as well as the bill to combat mismatches in the application of the arm's length principle. Two other bills have been shelved.

On 21 September 2021, the government submitted the 2022 Tax Plan Package to the Lower House. This package includes the following bills:

• 2022 Tax Plan
• 2022 Miscellaneous Tax Measures
• Act amending the tax treatment of stock option rights
• Act introducing delegation provisions for compensation in cases of hardship
• Act implementing the tax liability measure from the second EU Anti-Tax Avoidance Directive.
• Rate reduction and monthly adjustments to the landlord levy

Moreover, a bill has been presented that aims to counter mismatches in the application of the arm’s length principle in corporate income tax.

Most measures will enter into force on 1 January 2022. Where this is not the case, we have indicated this. The bills may be amended during their parliamentary debate. The proposed measures per type of tax type are listed below.