Netherlands: Corporate income tax loss set-off effective 2022; job-related investment allowance withdrawn

Changes to corporate income tax loss set-off are effective beginning 1 January 2022

Changes to corporate income tax loss set-off are effective beginning 1 January 2022

The government on 28 May 2021 announced that, on the basis of the results of the implementation test, the changes to the corporate income tax loss set-off can take effect beginning 1 January 2022.

It was also announced that the “Job‑related Investment Allowance” (Baangerelateerde Investeringskorting—BIK) will be withdrawn because of a possible unlawful state aid determination. Instead of the BIK, the contributions for the “General Unemployment Fund” (Algemeen Werkloosheidsfonds—AWF contributions) will be reduced.

Read a June 2021 report prepared by the KPMG member firm in the Netherlands



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