2023 Tax Plan - Outline

Article

2023 Tax Plan - Outline

2023 Tax Plan - Budget Day (Prinsjesdag)

On 20 September 2022, the government submitted the 2023 Tax Plan package to the House of Representatives.

23 December 2022

Dutch version

 

 

On 20 September 2022, the Dutch government submitted the 2023 Tax Plan package to the House of Representatives. This package includes the following bills:

  • 2023 Tax Plan;
  • Other 2023 tax measures;
  • Box 3 remedial legislation bill;
  • Box 3 bridging legislation bill;
  • Bill on minimum CO2 price for industry;
  • Bill amending the Environmental Management Act in connection with the transition period on the introduction of a border carbon adjustment mechanism;
  • Bill on the delegation provision to omit interest on overdue tax in specific cases; and
  • Bill amending the General Old Age Pensions Act and some other Acts in connection with the abolition of income support for state pensioners and amending the Child-Related Budget Act to intensify the child-related budget in connection with purchasing power support.
     

Most of the measures will enter into force on 1 January 2023, alternative effective dates are indicated separately. The bills may be amended during their passage through Parliament. 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 2023.

View (in Dutch)

Measures by type of tax:

Corporate income tax and witholding taxes

Outline of corporate income tax and withholding tax measures

Deloitte Tax Alert International - Budget Day 2022
Relevant topics for international companies

Procedural tax law and collection of taxes

Outline of procedural tax law and collection of tax measures

 

Car taxes and environmental taxes

Outline of car taxes and environmental tax measures

 

Landlord levy and property transfer tax

Outline of landlord levy and property transfer tax measures

 

Debating schedule House of Representatives 2023 Tax Plan package

Submission of 2023 Tax Plan Tuesday 20 September 2022 
Technical briefing by civil servants of the Ministry of Finance/Tax Administration Monday 26 September 2022
Submission of report Monday 3 October 2022
Note on the report on the bill Wednesday 12 October 2022 
First round of legislative consultations
(House of Representatives’ first term)
Monday 17 October 2022 
Written answers to part of questions raised in 1st round of legislative consultations Friday 21 October 2022 
Second round of legislative consultations
(government’s 1st term and House of Representatives’ 2nd term)
Monday 31 October 2022
Plenary debate in two terms Tuesday 8 and Wednesday 9 November 2022 
Government’s letter on assessment of motions and amendments Thursday 10 November 2022
Voting Thursday 10 November 2022

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