The Dutch Cabinet on “budget day”—15 September 2015—presented the 2016 tax plan to the Lower House. This year’s proposed tax measures are aimed at reducing the tax on labor and simplifying tax in general. Many of the proposed measures are scheduled to be effective 1 January 2016. Among the provisions in the 2016 tax plan are the following proposals concerning corporate income tax and dividend withholding tax:
Among the provisions concerning individual taxpayers in the 2016 tax plan are the following:
Changes concerning payroll tax and social security contributions include the following proposals:
There are also proposals affecting the real estate transfer tax.
Read a September 2015 report prepared by the KPMG member firm in the Netherlands: Tax Measures for 2016
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