Today the Dutch government decided not to abolish the dividend tax. Regarding the competitive climate of the Netherlands, several other measures are now part of the 'Tax Package 2019'. The DSA is positive about certain developments, for example:
1) a lower corporation tax for SME's;
2) a light transition regime for expats that fall under the 30% ruling in 2019 and 2020;
3) Intensifying 'S&O' contribution relief for innovative companies.
In general the DSA is disappointed that several pivotal policy measures to fiscally support the startup and scale-ecosystem, for example broaden the possibilities to pay employees in stock or more fiscal stimulation for private investments, are still not on the table. Director Pieter Veldhuizen: "With regard to startups and scale-ups there still remains a lack of urgency. That worries us. However, we can be satisfied that steps for smaller, innovative companies have been made in comparison to the original plans. It supports our claim that the voice of startups and scaleups is desperately needed!"