September 18th, The Dutch Government proposed Tax Plan 2019, in which they make their bills to adjust the current fiscal legislation known.
In November 2018, The Lower Chamber adopted a number of motions during voting on the Tax Plan 2019 package. These involve making the following requests of the government:
- To safeguard both the possibility for small entrepreneurs/natural persons of filing annual sales returns and partnerships between natural persons;
- To draw up a proposal to, as a rule, keep sun panels outside the levying of property tax;
- To monitor and evaluate the impact of the provisions of the ATAD 1 law;
- To safeguard the registration requirement in motor vehicle taxation and to identify and fine late payers driving in vehicles with a foreign registration plate;
- To clearly indicate in the payroll taxation manual the option available to children whose parents are workers of benefitting from a student loan;
- To monitor that there is sufficient supply of highly economical and emission-free vehicles for healthcare and target group transport;
- With effect from next year, to spread bills as much as possible over the whole year;
- To have a follow-up investigation carried out into tax constructions and, where possible, to carry out baseline measurements;
- To identify the number of people with personal injury awards and the financial implications coming with a personal injury claim exemption in Box 3.