Tax Plan 2024 - Summary has been saved
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Tax Plan 2024 - Summary
Tax Plan 2024 - Budget Day (Prinsjesdag)
On 19 September 2023, the government submitted the Tax Plan 2024 package to the House of Representatives.
22 December 2023
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- Corporate income tax and witholding taxes
- Wage and income tax
- VAT and excise
- Procedural tax law and collection of taxes
- Car taxes and environmental taxes
- Taxes on legal transactions
- Gift and inheritance tax
- European and international tax law measures
- Debating schedule
- Related articles
Introduction
On 19 September 2023, the government submitted the 2024 Tax Plan package to the House of Representatives. This package includes the following bills:
- 2024 Tax Plan
- 2024 Tax Plan for the BES Islands
- Other 2024 Tax Measures
- Climate-related Tax Measures for Greenhouse Horticulture
- Climate-related Tax Measures for Electricity and Industry
- Mutual Funds and Exempt Investment Institutions (Amendment) Act
- Fiscal Investment Institutions (Amendment) Act
- Tax Qualification Policy for Legal Forms
- Income Tax Return Pre-processing Selection (Compensation) Act
- Compensation of Costs of WOZ and BPM Legal Proceedings (Revaluation) Act
- 2024 Business Succession Tax Facilities (Amendment) Act
- Temporary Rules on Revision of Income Tax Returns
Most of the measures will enter into force on 1 January 2024, alternative effective dates are indicated separately. However, the bill regarding the Climate-related Tax Measures for Electricity and Industry was rejected by the Senate on 19 December 2023. Below is an outline of the measures proposed for each type of tax.
Webcast Tax Plan
Corina van Lindonk, Aart Nolten and Eddo Hageman discussed Tax Plan 2024.
View (in Dutch)Measures by type of tax:
Corporate income tax and witholding taxes
Outline of corporate income tax and witholding tax measures
Procedural tax law and collection of taxes
Outline of procedural tax law and collection of taxes measures
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Go directly to
- Corporate income tax and witholding taxes
- Wage and income tax
- VAT and excise
- Procedural tax law and collection of taxes
- Car taxes and environmental taxes
- Taxes on legal transactions
- Gift and inheritance tax
- European and international tax law measures
- Debating schedule
- Related articles