The Netherlands: Dutch Tax Plan 2022

In brief

On 21 September 2021, the Dutch government announced its Tax Plan 2022, which includes proposals for certain amendments in Dutch tax law. Since the current government is demissionary and in negotiation to form a new coalition government after the general elections last March, the demissionary government is restricted from making major political decisions. Consequently, the proposals in the Tax Plan 2022 are less controversial in nature and most of the more impactful proposals seem to have been pushed to the next government. Notwithstanding, we have outlined the most relevant developments in this alert and flagged items that have been tabled for now.


As a next step, the measures announced today will be discussed in Parliament in the coming weeks and, when approved, most of the new rules will be implemented effective 1 January 2022 (unless indicated otherwise). In addition to the plans announced today, we note that a limitation on offsetting tax losses was adopted earlier in the year and will also become effective 1 January 2022.

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Should you be interested to learn more about any of these developments, please reach out to your Baker McKenzie contact.

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