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Written by:
Nico Koppel


Lower House passes 2019 Tax Plan

The Lower House of the Dutch Parliament has given the go-ahead to the constituent draft legislation elements that collectively make up the 2019 Tax Plan. They concern:

  • 2019 Tax Plan,
  • Sundry Tax Measures 2019,
  • Tax Related Greenification Measures 2019,
  • Business Enterprises 2019,
  • Implementation of EU’s ATAD1 Directive,
  • Overhaul of Small Businesses Scheme as part of the turnover tax system,
  • Implementation of Article 1 of the EU’s Electronical Commerce Directive into the turnover tax regime,
  • Adjustment of games of chance taxation of sports betting.

The original draft legislation as set out in the 2019 Tax Plan, the Tax Specific Greenification Measures 2019 and the Implementation of the EU’s ATAD1 Directive has been amended in places, for example where it concerns the legislation as per the Netherlands Municipalities Act, which authorises municipalities in a property tax sphere to apply the (usually lower) residential rather than the non-residential property rates to sports accommodations, village halls and other institutions that serve the community. The refuse collection charge has been amended in that the disposal of separately presented asbestos and asbestos-containing products removed from asbestos roofing has been exempted while the waste tax rate as such has been increased by 73 euro cents, from its current level of € 31.39 to € 32.12 per thousand kilogrammes.

“Controlled foreign company” (CFC) as per the controlled foreign company measure, which is aimed at curbing the participation exemption in a corporation tax sphere, has been defined as any foreign-resident body of persons that is established in a low-tax state, i.e. a state that wields a tax rate on profits of nine percent or over. This is the amended rate (up from the original draft legislation rate of seven percent).

Dutch version: Tweede Kamer neemt Belastingplan 2019 aan

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