During the parliamentary discussions of the 2022 tax plan, the opposition introduced a series of amendments to amend the Dutch Corporate Income Tax Act.

Part of the proposed amendments (filed by Maatoug) to the 2022 tax plan were measures against incentives to split-up taxpayers.

  • €1 mio threshold earnings stripping rule: Under the proposed amendment the €1 million threshold in the earnings stripping rule (i.e. interest deduction limitation) could only be applied once within a group. This can currently be applied per taxpayer and thus multiple times within a group.
  • 15% step-up rate CIT: Under the proposed amendment the step-up corporate income tax rate of 15% for the first €245,000 of annual profit (2021), increased to € 395,000 in 2022 could only be applied once per group. This can currently be applied per taxpayer and thus multiple times within a group.
  • Group definition: For purposes of the above measures, a group was defined as a shareholder relationship of 75% or more. To claim the aforementioned facilities under the proposed amendment, a request had to be filed by the respective group companies to claim the step-up rate or €1 million threshold.

The parliament voted against the aforementioned amendments on 11 November, 2021.

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