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Netherlands: Tax measures for 2017 presented on “Budget Day”

Netherlands: Tax measures for 2017

The Dutch cabinet on 20 September 2016—“Budget Day”—presented the 2017 tax plan to the lower house. The 2017 tax plan contains bills providing the following:


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  • 2017 tax plan
  • 2017 other tax measures
  • 2017 tax simplification
  • Phase out of self-administered pension plans and other pension tax measures
  • Temporary reduced tax rate for public charging stations 
  • Tax measures for nationally listed buildings and education 

This year’s proposed tax measures are dominated by simplification and measures to address certain tax arrangements and tax evasion. Many of the proposed measures will take effect on 1 January 2017. 

Under the tax plan, there are proposals for changes to a number of specific interest deduction limitations and extension of the first tax bracket for corporations, to which a 20% rate applies. There are also proposals relating to dividend withholding tax refunds for non-residents and exempt amounts under Box 3 for foreign taxpayers.

As part of the 2017 tax plan, the “innovation box” will be brought into line with the recommendations of the OECD’s base erosion and profit shifting (BEPS) Action 5 report, with the most important changes being the nexus approach and the narrowing down of the definition of a qualifying intangible fixed asset. The effective tax rate for profits attributable to the innovation box remains unchanged at 5%. 


Read a September 2016 report prepared by the KPMG member firm in the Netherlands: Tax measures for 2017

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