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ARTICLE · 11 SEPTEMBER 2024

Forecast Dutch Budget Day 2024

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On Budget Day 2024, Tuesday 17 September 2024, the Dutch government will present its budget for 2025 alongside its envisaged tax changes...

NetherlandsTax
Ruben van der Wilt
Ruben van der Wilt
Liesbeth Hendrix
Liesbeth Hendrix

On Budget Day 2024, Tuesday 17 September 2024, the Dutch government will present its budget for 2025 alongside its envisaged tax changes and plans for the coming years (the so-called Tax Plans 2025).

Some relevant proposals expected in the Tax Plans 2025 relate to the deductibility of interest payments, the introduction of a new group definition in the Withholding Tax Act 2021, the incorporation of the latest OECD Pillar Two Guidance in the Minimum Tax Act 2024 (MTA 2024) and the interaction of the MTA 2024 with clauses embodied in the Corporate Income Tax Act (CITA).

As far as the deducibility of interest is concerned, it is expected the EBITDA cap will be increased from 20% to 25% to bring the Dutch implementation of the earnings stripping measure as embodied in the Anti-Tax Avoidance Directive more in line with the implementation in other EU Member States. On the other hand it is still expected that the earnings stripping measure will be tightened for real

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