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The caretaker cabinet has conducted the budget negotiations this year, resulting in the Tax Package 2022. As expected, the cabinet allocates more money for the climate and makes some non-controversial tax proposals in the areas of housing, work and business start-ups.
Have a look at the most important tax measures from the Tax Plan for your organisation or consult the fiscal datacard for an overview of the 2022 and 2021 tax rates and figures. You can read an overview of the key points from the budget of all ministries in the' Highlights Miljoenennota' (Dutch). For specific topics from the Tax Plan, please find below a selection of our in-depth articles.
If a new coalition is formed during the parliamentary process of the Tax Plan, it is to be expected that it wishes to adjust the budget and also implement changes in the area of taxation. On this page we will keep you informed of all tax developments during the parliamentary debate and a possible coalition agreement.
In order to keep you well informed during the debate of the Tax Plan in the Dutch Parliament, we invite you to our State of Tax webcast. On October 21 between 16.00 and 17.00 hours we would like to update you on the latest developments on the Tax Plan 2022. Register here for this digital meeting.
PwC's specialists are ready to work with you to create sustainable solutions for your tax challenges. Want to know more about what PwC can do for you? Please feel free to contact us.
If the political parties put aside their mutual objections, start negotiating with each other and reach an agreement before mid-September, it may just be that we celebrate Budget Day on September 21 as usual: with a full Tax Plan 2022. However, the previous cabinet took over three months to reach a coalition agreement, so as time passes without starting negotiations, this scenario becomes increasingly unlikely.
A more likely scenario is that the parties are negotiating by mid-September. The outgoing Government will then have to present the budget, and probably the already announced Tax Plan 2022 as well. On a Budget Day in this scenario, only non-controversial tax proposals will probably be submitted, about which there is broad political consensus.
If the cabinet negotiations are in a concluding stage, the Lower House may choose to postpone the General Political Considerations and the budget debate until after the formation is completed. This is because the new coalition, when it takes office, will want to adjust the budget and will also make changes in the tax area. However, there is not much time left for measures that will take effect as of 2022. For example, changes to the wage tax tables can only be implemented until 22 November.
Although tax changes are possible on Budget Day, they are probably less ambitious than on a regular Budget Day.
A final scenario is that negotiations have not yet started by mid-September, that they are only in the early stages, or that the parties have even given up negotiations and new elections are to be held. In each of these variations, the outcome for Budget Day is the same: the outgoing Government will present the budget and the 2022 Tax Plan.
The question is whether the outgoing Government can limit itself to non-controversial subjects in this scenario. In view of the extensive challenges facing the Netherlands - for example the recovery of the economy, the housing shortage and the climate crisis - the outgoing Government may nevertheless want to submit a policy-rich budget and an (almost) fully-fledged tax plan. As long as there is a majority in favor of the plans, it can be passed and implemented. However, this seems to be difficult to reconcile with the call for more dualism and counter-power from the House of Representatives. If the Government wants to implement more ambitious tax changes, we expect it to seek broader support than just a regular majority of votes.
Apart from the special situation concerning the Government, the tax system deserves a fundamental revision, in which not taxation but social issues should be leading. The formation of a new Government should result in the greening of the tax system. And when reforming the tax system, an investment in the implementation is crucial. We therefore hope that the politicians in the Netherlands will look at this consciously and be inspired by the vision of our experts about what will be needed in the near future to lead the Netherlands through today's challenges.
Until Budget Day, this page will remain up-to-date with relevant information. Are you curious about the possible plans of the current or future Government for 2022 and are you interested in the highlights of the 2022 Budget per ministry? Then sign up here for our newsletter.
The State Secretary has published a list of bills that will be made public on or around Budget Day. From this complete list of measures, we made this selection with some additional measures that we also expect on or around Budget Day:
We will keep this overview up to date as soon as more measures become known.