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Netherlands: Tax plan 2019 presented on “Budget Day”

Netherlands: Tax plan 2019 presented on “Budget Day”

The Dutch government on 18 September 2018—“Budget Day”—presented the 2019 tax plan to the lower house.


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The 2019 tax plan contains the following legislative proposals:

  • 2019 tax plan
  • 2019 other tax measures
  • Withholding tax bill for 2020
  • Green tax measures 2019
  • Article 1 for the electronic trade directive implementation 
  • Small businesses modernization
  • Tax on games of chance for sports betting (amendment)

The proposed tax measures focus on lower labor costs, addressing tax avoidance and tax evasion, providing an attractive business climate, furthering environmental measures, and practical feasibility. Many of the proposed measures would have an effective date of 1 January 2019. 


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

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