The Lower House of the Dutch Parliament on 15 November 2018 adopted the 2019 Tax Plan package and the bill implementing the first European Anti-Tax Avoidance Directive (ATAD1), including a number of amendments and motions.
The adopted amendments will be incorporated into the legislative proposals, after which they will be debated in the Upper House in the coming weeks. Unlike the Lower House, the Upper House cannot make any changes, but can only adopt or reject the legislative proposals in their entirety, with a vote on the 2019 Tax Plan package and ATAD1 scheduled for 18 December 2018.
Read a November 2018 report prepared by the KPMG member firm in the Netherlands
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