On "budget day" (15 September 2015), the Dutch Cabinet presented the 2016 Tax Plan to the Lower House. Among the changes proposed are measures that would affect payroll tax and social security contributions, the R&D remittance reduction, and the Box 3 taxation of foreign taxpayers. The proposals are intended to be effective 1 January 2016, unless another date is explicitly stated.
Read a September 2015 report prepared by the KPMG member firm in the Netherlands: Budget Day 2015: changes to payroll tax and social security contributions, the R&D remittance reduction and the Box 3 taxation of foreign taxpayers
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