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Are you an employer and does a general tax credit (arbeidskorting) or general levy reduction (heffingskorting) apply for your employees’ wages? This reduction on the taxable wages will be scaled down, but not as quickly as was previously announced. In 2022, the percentage with which the general tax credit will be scaled down, will be lowered with 0.14%.
- employers who withhold general tax credit
It is expected this change in regulation will come into force on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant(Government Gazette, in Dutch).