Tax Plan 2019: What will become reality?

In our previous blog, dated September 25th, 2018, we discussed the Dutch Tax Plan 2019. With Tax Plan 2019,  Dutch Minister of Finance Hoekstra requested several changes to the existing fiscal legislation and taxation. Hence, the bills proposed in Tax Plan 2019 will only become reality when approved by the Lower Chamber.  Indeed, the Lower Chamber has adopted a number of motions.  These involve making the following requests of the government:

  • To safeguard both the possibility for small entrepreneurs/natural persons of filing annual sales returns and partnerships between natural persons;
  • To draw up a proposal to, as a rule, keep sun panels outside the levying of property tax;
  • To monitor and evaluate the impact of the provisions of the ATAD 1 law
    (on which our blog, dedicated to the subject, elaborates);
  • To safeguard the registration requirement in motor vehicle taxation and to identify and fine late payers driving in vehicles with a foreign registration plate;
  • To clearly indicate in the payroll taxation manual the option available to children whose parents are workers of benefitting from a student loan;
  • To monitor that there is sufficient supply of highly economical and emission-free vehicles for healthcare and target group transport;
  • With effect from next year, to spread bills as much as possible over the whole year;
  • To have a follow-up investigation carried out into tax constructions and, where possible, to carry out baseline measurements    ;
  • To identify the number of people with personal injury awards and the financial implications coming with a personal injury claim exemption in Box 3.

Please feel free to contact us for more information. We are glad to be of assistance.