The Dutch Ministry of Finance has published an overview of the tax changes for 2019, which were approved by parliament on 18 December 2018 and published in the Official Gazette on 28 December. The main changes are as follows:

• The gradual reduction in the corporate tax rate will begin from 2019 with a reduction in the rate from 20% to 19% on income up to EUR 200,000 and the rate maintained at 2…