On 18 September 2018, the Dutch Ministry of Finance published its 2019 Tax Plan. The majority of the tax measures were already announced during the formation of the current Dutch government in October 2017, but lacked the details that are now published in legislative proposals.
This note addresses the most important tax measures in the 2019 Tax Plan and supporting legislative proposals. The tax measures are intended to become effective on 1 January 2019, unless another date is explicitly stated. The legislative proposals will be discussed in Dutch parliament until December 2018 and are therefore subject to change.