On 20 September 2022, the Dutch government released the budget proposals ("Tax Plan 2023"), which includes certain amendments to Dutch tax laws. At a high level, the impact of the Tax Plan 2023 on most corporate taxpayers will likely be limited. The more impactful measures that are announced by the Dutch government, such as the Dutch implementation of Pillar 2, require further consideration by the government and are expected in the course of next year and be effective the earliest at 1 January 2024.
As a next step, the measures announced will be discussed in Parliament in the coming weeks and, when approved, most of the new rules will be implemented effective 1 January 2023 (unless indicated otherwise). In this alert we summarize the most important tax proposals.