Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

Parliament adopted the 2023 Tax Plan package and various other tax bills

Parliament adopted the 2023 Tax Plan package and various other tax bills

The upper house of Parliament on 20 December 2022 adopted the 2023 Tax Plan package and various other tax bills. 

2023 Tax Plan package

The bills that are part of the 2023 Tax Plan package and that have now been adopted by the upper house are:

  • 2023 Tax Plan (read TaxNewsFlash)
  • Box 3 Restoration of Rights Act and Bridging Act (read TaxNewsFlash)
  • Minimum CO2 Price for Industrial Emissions Act
  • Delegation Provision (no late payment interest in specific cases) Act
  • Increasing the child-related budget as a means of improving consumer purchasing power, cancellation of income support for retirees receiving the state pension and adjusting the low-income benefit

The bill on the Amendment of the Environmental Management Act in connection with the transitional period for introducing a carbon border adjustment mechanism was not voted on because the debate on this bill in the lower house was deferred at the request of the Deputy Minister of Finance.

Other tax bills

The other tax bills that were adopted by the upper house are:

  • 2023 Tax Miscellaneous Provisions Act
  • EU Directive on Information Exchange in the Digital Platform Economy (Implementation) Act (read TaxNewsFlash)
  • Temporary Solidarity Contribution Act (read TaxNewsFlash)
  • Share Option Rights Tax Scheme (Amendment) Act (read TaxNewsFlash)
  • Excessive Borrowing from Own Companies Act (read TaxNewsFlash)
  • Abolition of Landlord Levy Act

Read a December 2022 report prepared by the KPMG member firm in the Netherlands


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