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Tax Plan 2013: Key Amends


The Dutch Government have presented its annual budget including its Tax Plan 2013. The Tax Plan includes a few changes for corporate tax payers, including the abolishment of the Dutch thin capitalisation rules, supportive measures for the Dutch real estate market and certain VAT and wage tax changes. Taxand Netherlands highlights the key amends made by the Dutch Government in each area.

Corporate Income Tax

  • Abolishment of the thin capitalisation regime
  • 'Flex' BV regime'(shares without voting rights) and the requirements for a fiscal unity

Real Estate Transfer Tax


  • Amends to the RETT rule, where the time period for a reduced taxable base in case of purchases and sales of the same property, will change from 6 months to 3 years.




  • On 1 October 2012, the standard Dutch VAT rate increases from 19% to 21%. The VAT increase affects all entrepreneurs and companies with respect to accounting systems, pricing and invoicing.

Tax Collection



  • Strengthen Right of Seizure of DTA for Enforced Recovery - Disclosure Obligation for Credit Providers
  • Expanded Policy for Granting a Payment Extension

Wage Tax and Employment



  • The tax-free allowance for commuter traffic will be abolished
  • Private use of company cars will be taxed

Discover more: Taxand Netherlands Highlight Key Amends to Tax Plan 2013




Taxand's Take

The reason for the limited number of changes is that in May 2012 some important tax proposals were already published and afterwards approved by the Dutch parliament. Since a new parliament was elected last week, multinationals should be aware that additional law proposals or changes to the current proposals are possible, if not expected.

Your Taxand contact for further queries is:
Roelof Vos
T. +31 20 301 80 27

Taxand's Take Author