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International Tax News & Updates

​Here you will find daily news and updates in the area of international tax law.

Dutch Government issues 2021 Tax Plan

9/15/2020

 
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On September 15, 2020, the Dutch Government issued the 2021 Tax Plan, which includes key corporate tax measures.

The previously announced reduction of the high corporation tax rate will be scrapped; the rate will remain 25%. 

The reduction of the low corporation tax rate from 16.5% to 15% will go ahead as planned. In addition, more SMEs will pay this lower rate in the years ahead. From 2021, the low rate will apply to profits of up to €245,000 instead of €200,000. In 2022 this limit will be raised further to €395,000.

The scope for companies to offset losses will be reduced as of 2021, generating €555 million on a structural basis. This means that businesses will pay a more constant amount of corporation tax, and that fewer businesses will pay no tax at all in a particular year.
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See 2021 Tax Plan

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