Excise duties on fuel, alcohol and tobacco will increase. Whether there is a majority in the Lower House in favour of increasing excise duty on fuel remains to be seen. Steps will also be taken to discourage legal actions being brought on a no-cure, no-pay basis. We outline these and other previously announced measures for you below.

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  • Change to donations in kind

  • Change to compensation in no-cure, no-pay cases relating to WOZ and BPM

  • Penalty clause in State Taxes Act extended to 2029

  • Reversal of reduction in excise duties

  • Tax interest on allowances

  • Act to compensate taxpayers for infringements during tax return selection process

  • Increase in excise duties on tobacco and alcohol

Change to donations in kind

For donations in kind it is difficult for both the Tax and Customs Administration and taxpayers to determine the market value. It will therefore be stipulated that donations in kind with a total market value of more than € 10,000 will only qualify for deduction if an objective value appraisal has taken place that is apparent from an independent valuation report or a value can be taken from an invoice. A lower limit of € 20,000 will apply to partners for income tax purposes.

For income and corporation tax the lower limit will apply separately for one-off donations in kind and periodic donations in kind. This means that a company can make a donation below the threshold amount on a one-off basis and periodic donations below the threshold amount without being subject to the new obligation to provide a valuation report or invoice. Conditions apply to the valuation report.

To save taxpayers the administrative and financial burden of having a valuation report drawn up, a recent purchase invoice may also be deemed sufficient instead. An example given is a situation in which a person purchases a painting and immediately donates it to a museum. The invoice date must be no more than three months before the donation and the invoice must indicate the market value, as this was or would have been agreed between independent parties. A number of administrative conditions also apply here.

Change to compensation in no-cure, no-pay cases relating to WOZ and BPM

From 1 January 2024 compensation for professional support received in objection and appeal proceedings (compensation for legal costs) brought against decisions and assessments relating to the WOZ (Valuation of Immovable Property Act) and private motor vehicle and motorcycle tax (BPM) will be transferred, wherever possible, to the bank account of the interested party. This means that it will no longer be paid to the no-cure, no-pay office. The level of the compensation for legal costs is determined on a flat-rate basis. This flat rate is also being reduced. These changes are designed to discourage legal actions being brought on a no-cure, no-pay basis.

Penalty clause in State Taxes Act extended to 2029

Some tax rules contain a sunset clause. This means that a regulation has a fixed end date and that its continuation depends on a positive opinion regarding its extension. The sunset clause that applies to the penalty clause in the State Taxes Act (Algemene wet inzake rijksbelastingen) is expiring and is now being extended by five years until 1 January 2029. This penalty clause is the basis for imposing fines on perpetrators, inciters and accomplices.

Reversal of reduction in excise duties

Fuel prices will increase from 1 January 2024. This is due to a reduction dating from 2022 being reversed on account of the sharp rise in energy prices. Part of the reduction was already reversed in July 2023. The remainder will be reversed from 1 January 2024.

Act to compensate taxpayers for infringements during tax return selection process

The Tax and Customs Administration receives millions of income tax returns every year. The system used to select tax returns for audits led to certain returns being labelled as potentially incorrect or fraudulent. This selection procedure infringed many of the core principles of the General Data Protection Regulation (GDPR). The introduction of this Act (Wet compensatie wegens selectie aan de poort) will prevent a repeat and ensure that the taxpayers concerned are compensated.

Increase in excise duties on tobacco and alcohol

The excise duties on tobacco and alcohol are being increased. From 1 January 2024 the excise duty on tobacco will be raised further by € 0.60 per pack of twenty cigarettes. This increase is expected to bring the average sale price for a pack of twenty cigarettes to € 10.70. The average price for a 50 gram pack of rolling tobacco is expected to be €24.14 in 2024.

Excise duty on alcohol will rise by 16.2%.


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