On 18 September 2018, the Dutch Budget for 2019 was presented to Parliament. Along with the Budget is the Tax Plan for 2019, which includes:
- A reduction in the corporate tax rate on profits up to EUR 200,000 from 20% to 19% in 2019, to 17.5% in 2020, and to 16% in 2021;
- A reduction in the tax rate on profits exceeding EUR 200,000 from 25% to 24.3% in 2019, to 23.9% in 2020, and to 22.25% in 2021;
- An increase in the reduced VAT rate from 6% to 9% from 1 January 2019;
- The abolition of dividend…