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ARTICLE · 23 SEPTEMBER 2021

Dutch Budget Day: Main Changes For Corporate Taxpayers

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On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament. The Netherlands is currently ruled by a caretaker government.

NetherlandsTax
Harmen Van Dam
Harmen Van Dam
Margriet Lukkien
Margriet Lukkien
Guido Derckx
Guido Derckx
Jan-Willem Kunen
Jan-Willem Kunen
Ruben van der Wilt
Ruben van der Wilt
Wouter Te Paske
Wouter Te Paske

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament. The Netherlands is currently ruled by a caretaker government. Hence, the Tax Plan 2022 mainly consists of previously announced legislative proposals aimed to be in force as of 1 January 2022. The most relevant proposals for corporate taxpayers are the elimination of double non-taxation through transfer pricing mismatches, the tax liability rules for reverse hybrid entities (EU ATAD2) as well as an extension of related persons to individuals for the hybrid mismatch rules.

Other proposed changes and announcements include:

  • a substantial increase of environmental investment deductions

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