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Year-end pointers: top tax tips for the end of 2023 and the start of 2024

As the year draws to a close, we have prepared an overview of year-end tax pointers to provide you with more insight into which matters may require your attention before the end of 2023, and what changes you may have to take into account in 2024. Read about important points of attention for individual taxpayers, entrepreneurs & businesses, and employers.

An overview of important pointers

On Budget Day, the Dutch cabinet presented the 2024 Tax Plan. This year, a remarkable number of amendments were proposed during the parliamentary debate.

As a number of the proposed legislative changes are set to come into force on 1 January 2024, it is important to take note of the tax consequences of these plans.

  • What new obligations will arise next year?

  • Are there matters you should take care of before the end of this year?

  • And which measures will apply in the near future, requiring your attention in the course of 2024?

We have summarised some key pointers and provided an overview by topic. Download our Year-End Pointers to read more about:

Year-end pointers for everyone Year-end pointers for entrepreneurs & businesses   Year-end pointers for employers

Get professional advice

Would you like to know more about which measures may affect your situation and what steps you may want to take before the end of the year? Our advisors would be happy to discuss the tax consequences and opportunities for you and your business.

More information

After Budget Day, we summarised the most important proposals for you. We will of course continue to monitor the changes and how they may affect your position, throughout the legislative process. Read our summary of the most important Budget Day proposals here.

Please note: the Tax Plan has not yet been definitively approved

The 2024 Tax Plan has not yet been approved by the Dutch Senate. It is possible that changes may yet occur, which may influence your position. Consult your Baker Tilly advisor for the latest state of affairs.


The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.

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