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    2017 Tax Plan

    On 20 September 2016, the Dutch Ministry of Finance offered its 2017 Budget and Tax Plan to the Parliament. This memorandum addresses the important tax measures in the 2017 Tax Plan which are of interest to the business community.

    The proposals are intended to become effective on 1 January 2017, unless another date is explicitly stated. In the upcoming months the proposed tax measures will be discussed in Dutch parliament, the measures as currently drafted are therefore subject to change.

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