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  • Service: Tax, International Corporate Tax, Global Indirect Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 11/2/2012

The Netherlands - Tax proposals in coalition agreement 

November 2:  A coalition agreement includes tax proposals that the new government intends to implement, and while the agreement does not replace the bills contained in the Tax Plan 2013, it includes measures that would amend or add to the Tax Plan 2013.

The coalition agreement would provide for the following provisions:


  • Business profits—a “profit box” would be introduced in 2015, and some business tax credits would be scaled back in 2015.
  • Research and development—the tax credits for R&D, the innovation box, and the R&D remittance reduction would be scaled back in 2014 and in 2015.
  • Excise tax—the excise tax rates on diesel and LPG fuels, alcohol and tobacco products would be increased.
  • The housing market—the coalition agreement would revise the deduction for mortgage interest. Beginning 2014, the maximum percentage against which mortgage interest could be deducted would be reduced. Also, the agreement would provide a permanent reduction in the real estate transfer tax.
  • Health care—the health care benefit would be repealed in 2014 and replaced by an income-related health care premium.

Read an October 2012 report prepared by the KPMG member firm in the Netherlands: Tax aspects of the coalition agreement




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