As previously reported, the Dutch Senate approved the Tax Plan for 2021, which includes several important tax measures. Further to the changes reported, other important changes are summarized as follows:
Investment Deduction Regime
The investment thresholds for the investment deduction regime are adjusted with the minimum investment amount kept at EUR 2,400 (applies from 2019), with the maximum amount increased to EUR 328,721 (up from EUR 323,544 in 2020). The investment deduction amounts…