Proposed Bills Dutch Tax Plan 2022

Keywords: Dutch Tax Plan 2022, Budget Day, Bill, Covid-19

The Dutch ministry of Finance published the proposed Dutch Tax Plan Package 2022 recently[1]. The plan that will be submitted to the Dutch House of Representatives on Budget Day is expected to consist out of 6 bills. The bills will include:

1. The Dutch Tax Plan 2022 itself
2. Bill on Other Fiscal Measures 2022[2]
3. Bill on tax liability measure reverse hybrid entities
4. Bill to reduce landlord charge
5. Bill Collective bill Recovery operation Surcharges
6. Legislative proposal Strengthening the basis for camera surveillance and data processing Customs

The Dutch Tax Plan Package 2022 includes the following measures: Increase of the free margin for the work-related costs scheme in connection with the support packages due to COVID-19; Introduction of a targeted exemption from payroll taxes for the reimbursement of home-working costs; Making it more attractive for tax purposes to grant share option rights as payroll tax; Temporary restriction of the set-off of advance tax payments against the Corporate income tax; Change to the special situation of granting IACK to foreign taxpayers.

The bill entitled Other fiscal measures 2022 includes: Amendments to the owner-occupied home rules for the joint purchase and financing of an owner-occupied home by tax partners as well as upon the death of one of the partners; Repair of technical omissions in the Box 3 Adjustment Act; Simplification of the WBSO[3] application system; Introduction of the principal residence criterion for real estate transfer tax, taking into account unforeseen circumstances that arise prior to the acquisition but after the sale can no longer be annulled; Reformulation of the anti-abuse provision regarding the home value limit and the starters exemption in real estate transfer tax; Simplification of the one-stop-shop system in VAT legislation for e-commerce.

If you would like some more information on what these bills can mean for you and your business in The Netherlands, we are more then glad to explain and help create a well-suited plan.

In case of questions, please reach out to: info@nazali.com