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Netherlands: Tax package for 2021, other measures presented on Budget Day

Netherlands: Tax package for 2021

On Budget Day (15 September 2020), the Dutch government presented the “2021 Tax Plan” package to the Lower House of Parliament.


Related content

The package contains the following bills:

  • 2021 Tax Plan
  • Other tax measures 2021
  • Changes to Box 3 Act
  • Differentiation of Real Estate Transfer Tax Act
  • CO2 tax on Industrial Emissions Act
  • Improved Feasibility of Allowances Act
  • ODE rates 2021 and 2022
  • One-off rent reduction tenants with lower income

The 2021 Tax Plan package contains additional measures to stimulate economic growth during the coronavirus (COVID-19) pandemic and measures for a better, fairer, and greener tax system. Many of the proposed measures would be effective 1 January 2021.

Various tax measures related to the COVID-19 crisis that were elaborated on in a policy statement granting approvals have now been embedded in law.

Read reports about the tax package from the KPMG member firm in the Netherlands

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