This Budget Memorandum special lists the main proposals from the 2024 Tax Plan and additional legislative proposals for you. Many proposals were already announced previously, for example in the Spring Memorandum of 2023.
This special is divided into the following topics:
-
measures for companies;
-
measures for business succession facilities;
-
measures for employers;
-
VAT measures;
-
property measures;
-
measures for (high net worth) private individuals;
-
other measures.
The proposed measures will come into effect on 1 January 2024, unless stated otherwise.