Netherlands: Year-end 2021 tax accounting considerations

2022 “Tax Plan” may have implications for year-end financial statements and their income tax positions

2022 “Tax Plan” may have implications for year-end financial statements

As the end of the year approaches, many organizations will soon start preparing their year-end financial statements.

In the Netherlands, the 2022 “Tax Plan” may have implications for year-end financial statements and especially their income tax positions—once the 2022 Tax Plan is (substantively) enacted. The Upper House of Parliament is scheduled to vote on the Tax Plan measures on 21 December 2021.  

Read a November 2021 report prepared by the KPMG member firm in the Netherlands that highlights tax accounting consequences of the 2022 Tax Plan

 

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