
Publication
The 2024 Dutch tax plan: Impact on the real estate sector
On 19 September 2023, the Dutch Ministry of Finance published its 2024 Tax Plan (Belastingplan 2024). Because of the outgoing administration, no politically sensitive topics are included, but still the 2024 Tax Plan consists of fifteen different proposals of law with three overarching policy goals, being (i) balancing revenues and additional spending through targeted tax measures, (ii) taking steps towards a better and simpler tax system and (iii) contributing towards climate goals and business climate. Most provisions of the 2024 Tax Plan are supposed to enter into force on 1 January 2024 (unless otherwise indicated). In this note, we discuss the topics that we feel are most relevant to the (inter)national business community: