As the year comes to a close, we have prepared an overview of year-end tax pointers to provide you with insight into which matters may require your attention before the end of 2022, and what changes you may have to take into account in 2023. Read more 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 2023 Tax Plan. As a number of the proposed legislative changes are set to come into force on 1 January 2023, 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 2023? 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 entrepreneurs & businesses

• Year-end pointers for employers

• Year-end pointers for everyone

Get professional advice

Would you like to know more about how the measures may affect your situation? Our advisors would be happy to discuss what the legislation means for you and which Year-end pointers are of particular importance to your tax position. Please contact our tax advisors in your area. We would gladly discuss the tax consequences 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 2023 Tax Plan has not yet been approved by the Dutch Senate. It is possible that changes may yet occur. Consult your advisor for the latest state of affairs.