The Dutch finance ministry has launched a new project to tackle “remarkable tax arrangements.”
According to the finance ministry, a “remarkable tax arrangement” is a tax arrangement that enables a taxpayer to pay as low tax as possible through the use of differences in tax rates, deductions, or exemptions. In such cases, the taxpayer may comply with the letter of the law, but not necessarily the spirit of the law.
The government will, early next year, release a list of “remarkable tax arrangements” that needs to be tackled. According to the finance ministry, the project could lead to a revenue of EUR 160 million in 2024, and eventually, EUR 550 million structurally from 2027 onwards.
The ministry has specifically asked those interested to complete a questionnaire (available on https://www.internetconsultatie.nl/belastingconstructies/b1).
Comments must be received by January 31, 2023.