The Dutch Ministry of Finance has issued an overview of the main tax changes for 2021, which were approved by the Senate on 15 December 2020 as part of the Tax Plan for 2021. The main tax changes include the following:

• The lower corporate income tax rate is reduced from 16.5% to 15.0%, with an increase in the lower rate threshold from EUR 200,000 to EUR 245,000 in 2021 and a further increase …