2022 Tax Plan - Outline has been saved
2022 Tax Plan - Outline
2022 Tax Plan - Budget Day (Prinsjesdag)
On 21 September 2021, the government presented the 2022 Tax Plan to the House of Representatives.
5 January 2022
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- Corporate income tax and dividend withholding tax
- Wage and income tax
- VAT and excise
- Procedural tax law, collection of taxes and supplementary benefits
- Car taxes and environmental taxes
- 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.
Webcast Tax Plan 2022
Corina van Lindonk, Aart Nolten and Eddo Hageman discussed the most noticeable measures of Tax Plan 2022.
Measures by type of tax:
Corporate income tax and dividend witholding tax
Procedural tax law, collection of taxes and supplementary benefits