On 17 September 2019, the Dutch Budget for 2020 was presented, which includes the Tax Plan for 2020. Key measures of the Tax Plan include:

• The two-bracket individual income tax system will be introduced in 2020 instead of in 2021 as originally planned and the employment tax credit and the general tax credit will be increased;
• The higher corporation tax rate will be maintained at 25% in 2020 in…