20/May/2022

On 20 May 2022, the Dutch Ministry of Finance published its Spring Memorandum (Voorjaarsnota) containing i.a. the following tax revenue-generating proposals for 2023 and further:

– first CIT tax bracket (15%) lowered from EUR 395,000 to EUR 200,000
– introduction of a second bracket for ‘box II’ (income from substantial shareholdings) with a basic rate of 26% (first EUR 67,000 of income) and a headline rate of 29.5%
– stricter application of customary wages scheme (gebruikelijkloonregeling), generally resulting in higher wage amounts for director-shareholders
– application of the ‘30%-scheme’ for expat employees capped at ‘WNT-norm’ (EUR 216,000 for 2022) – subject to grandfathering
– general Real Estate Transfer Tax rate increased to 10.1% (2% rate for residential properties maintained)