Other proposed changes and announcements include:

  • a substantial increase of environmental investment deductions
  • changes to taxation of employee stock options
  • a limitation for crediting certain taxes against corporate income tax
  • a restriction of the offset of pre-2019 ring-fenced holding losses within a Dutch tax consolidated group
  • two specific amendments to the Withholding Tax Act 2021 (Wet Bronbelasting 2021)
  • legislative proposal new Dutch entity tax classification rules to be published this winter

Finally, we highlight certain earlier adopted measures effective as of 1 January 2022 as well as some earlier announced proposals that are not yet published.