Dutch House of Representatives (lower house of parliament) has reportedly approved a proposal during a 2024 Budget and Tax Plan debate on 21 September 2023 that includes measures regarding the taxation of share buybacks and the individual income tax rates for Box 2 and Box 3 income. Regarding share buybacks, the proposed measure would tax buybacks at the same rate as dividend distributions (generally 15%). Regarding the individual income tax rates for Box 2 and Box 3 income, the proposal incl…