International
Settlement relating to CFC measure The supplementary ‘controlled foreign companies’ (CFC) measure is aimed against transferring profits to low-tax states. Under certain conditions, this measure [...]
Real estate
Homeownership scheme in the event of death The home equity reserve (EWR) will be restored to the pre-2013 situation. An EWR will again be linked to the person of the taxpayer and will [...]
Cars & mobility
Scale down of electric vehicle benefit In 2021, a 10% tax credit may be applied to the additional tax liability for the private use of a company car in the case of electric cars and other [...]
(Wealthy) individuals
2022 Income tax rates for taxpayers below statutory retirement age Taxpayers who have not reached the statutory retirement age (AOW) at the beginning of 2022, are expecting the following tax [...]
Other measures
Adjustment of reduced rate for shore-based power If a ship is moored along the quay, power can be drawn from the shore. This will cushion the impact on the environment. This power now has a [...]