International Taxation

Netherlands: 2024 Key Tax Changes

An overview by Taxand Netherlands:

On 19 September 2023, the Dutch Cabinet presented its Tax Plan proposals for 2024, subject to parliamentary discussions and some material changes, with final voting into law expected in early December 2023.


Taxand Netherlands, has analysed these upcoming plans, providing a high-level overview of the key items, takeaways and its impact on taxpayers and businesses. The overview covers the following changes:

  • Modification of personal income tax rates.
  • An overhaul of entity tax classification to align with global standards.
  • An overhaul of the classification of the Dutch FGR fund entity.
  • The exclusion of real estate from the Dutch FBI fund regime.
  • Restriction of the use of the Dutch VBI fund regime to AIFMD and UCITS-licensed funds only.
  • The introduction of a new conditional withholding tax which could have a material negative impact on existing fund and holding structures.
  • Other upcoming legislation outside of the prospective 2024 Tax Plan.

Read the full overview here.


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