Upper House passes 2020 Tax Plan

The Upper House of the Dutch Parliament has passed the following legislative proposals (which last autumn were collectively presented as the Cabinet’s Tax Plan for 2020):

• the 2020 Tax Plan Bill (numbered 35.302),
• the 2020 Miscellaneous Tax Measures Bill (numbered 35.303),
• the Tax Measures (National Climate Agreement) Bill (numbered 35.304),
• the 2021 Withholding Tax Bill (numbered 35.305),
• the Abolition of Tax Deduction (Education Expenses) Bill (numbered 35.306),
• the Bill (numbered 35.307) providing for the implementation of the EU Directive as regards the Harmonisation and Simplification of (certain rules in the value added tax system for the taxation of) Trade between Member States,
• the Bill (numbered 35.241) providing for the implementation of the EU’s Second Anti Tax Avoidance Directive (or “ATAD2” for short), and
• the Bill (numbered 35.255) providing for the implementation of the EU Directive on the Mandatory Disclosure of Cross-Border Tax Arrangements (or “DAC6” for short).

The Upper House additionally put several motions to the vote that had been submitted while the various legislative proposals were being discussed, of which the following three ended up being carried: a motion requesting that an inquiry be performed into the scope for streamlining the tax regime, a motion requesting that the cost increase for certain industrial sectors owing to the sustainable energy storage levy be curbed, and a motion against double taxation inadvertently arising out of the implementation of the EU’s Anti Tax Avoidance Directive.

Dutch version: Belastingplan 2020 c.s. aangenomen door Eerste Kamer