The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include:

1. Change of rates in corporation tax, income tax and VAT

2. Limiting depreciation possibilities buildings in own use

3. Limitation periods for loss settlement in corporation tax and income tax

4. Developments interest deduction restrictions and holder loss scheme

5. Introduction CFC regulation foreign participations and permanent establishments

6. Abolition dividend tax

7. Introduction of ‘conditional’ withholding tax

8. Lowering percentage of energy investment allowance

9. Investment in real estate through a fiscal investment institution

10. Developments 30% ruling

11. Accelerated limitation deductible costs of owner-occupied home and other deductible items

12. Determination of flat rate return Box 3

13. Maintenance costs listed buildings

14. Rules for tax rate of inheritance tax eased