Share with your friends

Netherlands: Payroll tax changes proposed in 2019 tax plan

Netherlands: Payroll tax changes proposed

The Dutch government presented on 18 September 2018—“Budget Day”—a package of measures to the lower house as the 2019 tax plan. Included are proposed changes to payroll taxes as well as proposed changes to individual (personal) income tax related to international employment.


Related content

The proposals generally would have an effective date of 1 January 2019 (unless otherwise stated).

Among the measures are proposed changes relating to:

  • The tax credit for foreign taxpayers
  • An addition to income for zero-emission cars
  • Reporting obligations of service providers


Read a September 2018 report prepared by the KPMG member firm in the Netherlands

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal