Netherlands: Tax measures for 2018 | KPMG | GLOBAL

Netherlands: Tax measures for 2018, “budget day”

Netherlands: Tax measures for 2018, “budget day”

On “budget day”—19 September 2017—the caretaker Cabinet presented the 2018 tax plan to the Lower House. It contains the following bills:

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Related content

  • 2018 tax plan
  • 2018 other tax measures
  • Bill on withholding obligation holding cooperative and expansion of withholding exemption
  • Repeal of the VAT agricultural scheme law

Because of the caretaker status of the Cabinet, the rather bereft-of-policy 2018 tax plan consists almost solely of measures, and generally would be effective 1 January 2018. The measures in the 2018 tax plan arise from case law, EU regulations, and previously announced measures. 

 

Read a September 2017 report prepared by the KPMG member firm in the Netherlands

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