The Dutch House of Representatives (lower house of parliament) approved the Tax Plan for 2024 with amendments. This includes:
- An increase in the top tax rate on individual Box 2 income (income from a substantial interest) to 33% instead of 31% as previously scheduled from 2024;
- An increase in the tax rate on individual Box 3 income (taxable income from savings and invested assets) to 36% instead of the proposed 34% from 2024;
- A change in the 30% ruling (exemption) regime for expats from 1 Ja…