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Changes in rules and regulations
Amendments announced
- VAT on energy to go down
- Loans from own business to be taxed differently
- Statement of Payments to third parties (UBD) to Tax and Customs Administration to change
- Tax authorities to share data of sellers on platforms
- Withholding tax on dividend flows to tax havens
- Wage tax on share options delayed for employers
- Compensation for eHerkenning costs
- Extra heavy vehicle tax on trucks over 3,500 kg
- Reporting cross-border constructions
Amendments in force
- Taxes on fuel lowered
- No more restrictions on carrying forward losses for corporate income tax
- Applying for tax credit for research and development (R&D) made easier
- Less reduction in tax credits in 2022
- Tax exemption for corona measures TVL and TOGS
- New CFC measure against tax evasion through foreign countries
- More profit to fall under the lower corporate income tax rate
- Environmental investment allowance (MIA) increased in 2022
- Tax duty for multinational companies and collaborations
- Restriction of arm’s length principle application in corporate income tax (vpb)
- Income tax slightly lower in 2022
- Private business ownership allowance to go down in 2022
- Added taxable income rate for electric cars up