On April 14, 2011, the Dutch State Secretary of Finance published the tax plans for this cabinet period in the Fiscal Agenda. Items covered which are most relevant include:
- lowering of the corporate income tax rate from 25% to 24%;
- broadening of the corporate income tax base by dealing with takeover companies and the import of foreign losses of permanent establishments;
- amendment of the tax treatment of interest for participations;
- amendment of the rules for foreign entities with a substantial interest in a Dutch corporation; and
- raising the low VAT rate and exploration of the introduction of an integral levy on wages.