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Dutch Budget Day 2023 – Tax plan 2024

On 19 September 2023 (Budget Day), the Dutch (interim) government announced – among others – its Tax Plan Package for 2024 (and following years). The 2024 Tax Plan Package consists of the 2024 Tax Plan, several proposed Tax Bills and the other tax measures 2024 (overige fiscale maatregelen 2024). In this tax alert we have summarised the most important tax measures. As a preliminary remark, please note that the after 18 months in power, the Dutch four-party coalition government collapsed and elections will be held in November 2023.