The Dutch government has published a letter to parliament from State Secretary Marnix van Rij regarding the Tax Plan for 2024 and other tax legislation. One of the key legislative proposals is the Minimum Tax Act 2024, which provides for the implementation of the Pillar 2 global minimum tax in line with the Council Directive (EU) 2022/2523 of 14 December 2022. Some of the other main proposals include the following:
- Several changes in relation to the taxation of individual Box 3 income (taxa…