On 21 September 2021, the Dutch government published its 2022 tax plans. They are largely as expected without any breaking news – in line with the current outgoing status of the cabinet.
Together with earlier announced proposals, the following key tax (corporate) tax items are now on the 2022 tax agenda:
CIT Brackets: Regular CIT rate remains 25%, with an extension to EUR 395k (2021: EUR 245k) of the step-up bracket taxed against 15%.
Tax losses: As of 1 January 2022, tax losses can be carried forward indefinitely. However losses may be offset in full against taxable profits up to EUR 1 million, the set-off will be limited to 50% for taxable profits in excess of the EUR 1 million.
Reverse hybrids: Reverse hybrid entities will be treated as Dutch tax residents for corporate income tax purposes. Furthermore, they will become a withholding agent for the dividend WHT act and the conditional WHT act on interest and royalties. There are certain exemptions for investment funds.
ATAD 2 for individuals: ATAD 2 rules will also apply if a hybrid mismatch arises between a Dutch taxpayer and a related individual.
Sofina: No more dividend refund for Dutch taxpayers only credits.
Transfer pricing mismatches: Proposal to avoid double-non-taxation arising from transfer pricing mismatches.
Conditional WHT: Technical changes to the conditional interest and royalty withholding tax.
Employee stock options: Amendments to the taxation of employee stock options.