Tax Plan 2013: Amendments to Bill on other fiscal measures presented to parliament.

On 22 October 2012, the State Secretary of Finance presented to the parliament a Bill which amends the proposed reforms contained in the Bill on other fiscal measures. Details of the proposed amendments, which apply from 1 January 2013, are summarized below.
Dividend withholding tax reduction (afdrachtvermindering) for investment funds
(a) Current reduction
Currently, investment funds can claim a reduction for the withholding tax they have to withhold on distributed dividends. This …