The coalition agreement has been announced. Below are the main outlines of the measures to be expected. The exact effective date is not fixed in all cases.
- The transferability of the income-dependent combination discount and the labour discount is gradually being phased out.
- The right to labour discount and income-dependent combination discount for ZW benefits of those entitled to benefits without employment is abolished.
- The self-employed persons deduction will be reduced from 2020 in annual steps of 3% to the basic rate.
- The owner-occupied housing allowance will be reduced from 2020.
- The tax deduction for training costs will be replaced by an individual learning account for all Dutch nationals who have obtained a starting qualification.
- Box 2 rate goes to 27.3% in 2020 and 28.5% in 2021.
- In box 3, the actual return on savings is connected more quickly. The tax-free capital is increased to EUR 30,000 per person. A system of capital yield tax based on the actual return is worked out.
The transferability of the income-dependent combination discount and the labour discount is being phased out.
Notary and dividend withholding tax
- The vpb rate will increase in steps from 20% and 25% to 16% and 21% by 2021. The extension of the first tranche in the vpb from EUR 200,000 to EUR 350,000 will be reversed. The disk limit remains EUR 200.000.
- The basis of the vpb is being broadened. The deductibility of interest on borrowed capital is limited. Some existing specific interest deduction restrictions will be abolished. These are not specific interest deduction restrictions aimed at profit drainage.
- The effective rate of the innovation box goes from 5% to 7%.
- The forward settlement of losses in the vpb is limited to six years
- In order to tackle tax avoidance, the government advocates the creation of a blacklist of non-cooperative jurisdictions and an obligation for multinationals to report on their activities per EU country and per blacklisted country.
- Dividend tax will be abolished.
- Direct investment in real estate by investment institutions will no longer be allowed.
- Extension of the low VAT rate from 6% to 9%.
- The rate of the first slice of natural gas in the energy tax goes up and the rates in the first slice for electricity go down. The tax reduction in the energy tax is reduced.
- A higher load on landfill and incineration of waste.
- European agreements on aviation taxation are being pursued. A tax on noisy and polluting aircraft is being considered. It is possible that an air passenger tax will be introduced in 2021.
- The BPM refund scheme on taxis will be abolished.
- There will be a mileage charge for freight traffic. As compensation, the motor vehicle tax on lorries will be reduced.
- There will be low parking fees for emission-free cars.
- The tobacco tax will be increased.
The depreciation of buildings in own use in the vpb is limited to a floor value of 100% of the WOZ value (was 50%). The depreciation of buildings in own use in the vpb is limited to a floor value of 100% of the WOZ value (was 50%). . Turnover tax Environmental load Car load Miscellaneous .
The depreciation of buildings in own use in the vpb is limited to a floor value of 100% of the WOZ value (was 50%).