On 20 September, the Dutch government released its Budget 2017 containing the Tax Plan 2017 which includes certain amendments to Dutch tax law. The government will discuss the plans in the coming weeks in parliament. Further to these discussions, some elements of the Tax Plan 2017 may change. Most proposals will become effective on 1 January 2017. The Tax Plan 2017 contains a number of legislative proposals (hereafter also referred to as the Bill), summarized in the below highlights covering: Corporate Income Tax (1-3), Dividend Withholding Tax (4-6), Personal Income Tax (7-8), Wage Tax (9-10), Gift and inheritance tax (11), VAT, Real Estate Transfer Tax and Excise duties (12-14).
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