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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

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Public access to UBO register is invalid

According to the Court, public access to information on UBOs constitutes a serious interference with the fundamental rights to respect for private life and to protection of personal data, enshrined in Articles 7 and 8 of the Charter, respectively. In the Court’s view, the disclosed information enables a potentially unlimited number of persons to learn about the material and financial situation of a UBO. Furthermore, the potential consequences of any misuse of their personal data for those concerned…