EACC & Member News

Deloitte: 2022 Dutch Tax Plan – Budget Day (Prinsjesdag)

On 21 September 2021, the government submitted the 2022 Tax Plan Package to the Lower House. This package includes the following bills:

  • 2022 Tax Plan
  • 2022 Miscellaneous Tax Measures
  • Act amending the tax treatment of stock option rights
  • Act introducing delegation provisions for compensation in cases of hardship
  • Act implementing the tax liability measure from the second EU Anti-Tax Avoidance Directive.
  • Rate reduction and monthly adjustments to the landlord levy

Moreover, a bill has been presented that aims to counter mismatches in the application of the arm’s length principle in corporate income tax.

Most measures will enter into force on 1 January 2022. Where this is not the case, we have indicated this. The bills may be amended during their parliamentary debate. The proposed measures per type of tax type are listed below.

Webcast Tax Plan 2022

Corina van Lindonk, Aart Nolten and Eddo Hageman discussed the most noticeable measures of Tax Plan 2022.

View (in Dutch) 

Measures by type of tax:

Corporate income tax and dividend witholding tax

Outline of corporate income tax and dividend withholding tax measures

Wage and income tax

Outline of wage and income tax

VAT and excise

Outline of VAT and excise

Procedural tax law, collection of taxes and supplementary benefits

Outline of procedural tax law, collection of taxes and supplementary benefits

Car taxes and environmental taxes

Outline of car taxes and environmental taxes

Landlord levy and property transfer tax

Outline of landlord levy and property transfer tax


Schedule parliamentary debate Tax Plan 2022

Tuesday 21 September 2021 Budget Day: introduction.
Wednesday 29 September 2021 Closed technical briefing by civil servants of the Ministry of Finance.
Wednesday 6 October 2021 Contribution date for the report.
Tuesday 19 October 2021 Memorandum of reply.
Monday 25 October 2021 First legislative consultation.
Thursday 28 October 2021 Written answers to questions in response to the first legislative consultation.
Monday 1 November 2021 Second legislative consultation.
Tuesday 9 and Wednesday 10 November 2021 Plenary hearing.
Thursday 11 November 2021 Letter on evaluation of motions and amendments.
Thursday 11 November 2021 Voting.