Tweede Kamer
Bill 35572: Tax Plan 2021
How Parliament voted on the Tax Plan 2021
Adopted by Tweede Kamer
November 12, 2020
FOR: 130—AGAINST: 20
Voted FOR
(10)VVDCDAD66ChristenUniePvdAGroenLinks50PLUSPVVFvDDENK
Voted AGAINST
(3)SPPvdDSGP
Key measures in this bill
- Job-Related Investment Credit (BIK) — later withdrawn due to potential state aid issues
- Corporate loss offsetting limited: unlimited carry-forward but capped at 50% above EUR 1 million
- Reduction of first bracket corporate tax rate to 15% (up to EUR 245,000)
Key figures
Hans Vijlbrief
State Secretary of Finance — Fiscaliteit (D66)
Responsible for guiding the Tax Plan 2021 through Parliament.
Party positions
Legislative timeline
Sep 2020Bill submitted
Belastingplan 2021 with BIK investment credit during COVID-19 recovery
Nov 12, 2020Tweede Kamer vote
Adopted with very broad support; opposition including PVV and FvD also voted for
Dec 15, 2020Eerste Kamer vote
Adopted by sitting/standing vote
Jan 1, 2021Entry into force
Tax measures take effect
May 2021BIK withdrawn
Job-Related Investment Credit withdrawn due to European Commission state aid concerns