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Netherlands: Prinsjesdag – Dutch Tax Plan 2023

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In brief

On 20 September 2022, the Dutch government released the budget proposals (“Tax Plan 2023“), which includes certain amendments to Dutch tax laws. At a high level, the impact of the Tax Plan 2023 on most corporate taxpayers will likely be limited. The more impactful measures that are announced by the Dutch government, such as the Dutch implementation of Pillar 2, require further consideration by the government and are expected in the course of next year and be effective the earliest at 1 January 2024.
 
As a next step, the measures announced will be discussed in Parliament in the coming weeks and, when approved, most of the new rules will be implemented effective 1 January 2023 (unless indicated otherwise). In this alert we summarize the most important tax proposals.

Please click here to access the full alert. 

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Author

Juliana Dantas is a corporate tax partner in Baker McKenzie Amsterdam and head of the Latin America Desk. She is qualified in Dutch and Brazilian tax law and has extensive experience in international tax, with a particular focus on Latin America. Juliana teaches at the master of laws program in Leiden and speaks at several international seminars.

Author

Mirko Marinć is a partner in Baker McKenzie’s Indirect Tax practice in Amsterdam, and a member of the EU VAT Steering Committee. His experience includes advising businesses on supply chain opportunities, acquisition and restructuring projects, holding company issues and intra-group compliance simplification. Mirko lectures on moot courts at the University of Leiden every year, and speaks at various seminars and conferences. He has also published several articles in international (VAT) magazines on indirect tax. Prior to joining the Firm as a tax advisor on December 2006, he worked for Arthur Andersen and Deloitte where he was involved in numerous projects for major Dutch and foreign companies.

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