The Dutch Ministry of Finance has published an overview of the main tax changes for 2023 following the approval of the 2023 Tax Plan in the Senate (upper house of parliament) on 20 December 2022. The main changes are summarized as follows:
- An increase in the lower corporate tax rate from 15% to 19% from 1 January 2023, along with a reduction in the lower/upper rate threshold from EUR 395,000 to EUR 200,000 (upper rate maintained at 25.8%);
- The abolishment of the payment discount for provisi…