Prinsjesdag (Budget Day) 2021
What are the government plans for 2022?
21 September 2021 was Prinsjesdag (Budget Day). The Dutch government launched its plans for the coming year on this day. Whether you are a self-employed professional, an SME owner or other type of entrepreneur, there may be consequences for your business. On this page, we give an overview of all the plans that may affect you as an entrepreneur.
What changes for businesses and entrepreneurs in 2022?
Attention: These measures are still subject to approval
Taxes
- Tax duty for multinational companies and collaborations
- Applying for tax credit for research and development (R&D) made easier
- Less reduction in tax credits in 2022
- Limitation on offsetting dividend tax and gambling tax with corporate income tax (vpb)
- Restriction of arm’s length principle application in corporate income tax (vpb)
- Tax exemption for corona measures TVL and TOGS
- New CFC measure against tax evasion through foreign countries
- Added taxable income rate for electric cars up
- Private business ownership allowance to go down in 2022
- Environmental investment allowance (MIA) increased in 2022
- Loans from own business to be taxed differently
- No more restrictions on carrying forward losses for corporate income tax
- Income tax slightly lower in 2022
- More profit to fall under the lower corporate income tax rate
International business
Business management
Staff
- Paid parental leave
- Occupational Disability Fund premium for SMEs lowered in 2022
- More women in top positions of listed companies
- Startups can pay director-major shareholder minimum wage for an extra year
- Increase discretionary scope work-related costs scheme (WKR)
- Reimbursement for employees working from home
- STAP budget replaces training & education tax deduction
- Better employee participation for flex workers
Climate, energy, and environment
Product, service, and innovation
Personal services
Professional services
Transport
- Seagoing vessels allowed private armed guards
- Extra heavy vehicle tax on trucks over 3,500 kg
- Introduction of APK diesel particulate filter test
- Blending of biofuel mandatory for inland vessels
- Less energy tax on shore-based power for direct connections
- Private vehicle and motorcycle tax (bpm) to increase
- Changes in private vehicle and motorcycle tax (bpm) return for used cars
Previous changes to law and regulations
About Prinsjesdag
The third Tuesday in September is traditionally known as Prinsjesdag in the Netherlands. On Prinsjesdag, or Budget Day as it is called abroad, King Willem-Alexander gives the Speech from the Throne. The Speech from the Throne sums up the state of the nation, and outlines the government plans for the coming year. After the Speech, the Minister of Finance presents the chair of the House of Representatives with the National Budget and the Budget Memorandum. These documents describe how government is going to execute its plans, and how much budget is allotted to each plan.
The National Budget, the Budget Memorandum, the Tax Plan and other official Prinsjesdag documents can be found on Rijksoverheid.nl (in Dutch). Also see the Budget Memorandum for 2022 and a general overview of the 2022 tax plan.
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO