Tweede Kamer
Bill 35927: Tax Plan 2022
How Parliament voted on the Tax Plan 2022
Adopted by Tweede Kamer
November 11, 2021
FOR: 143—AGAINST: 6
Voted FOR
(15)VVDD66CDAChristenUniePvdAGroenLinksSPPVVFvDBBBJA21VoltDENK50PLUSSGP
Voted AGAINST
(1)PvdD
Key measures in this bill
- Introduction of tax-free remote work allowance of EUR 2 per day
- Stock option rights: taxation deferred until shares become tradeable
- Reduction of landlord levy; abolition of transfer tax on VoV housing buybacks
Key figures
Hans Vijlbrief
State Secretary of Finance — Fiscaliteit (D66)
Responsible for guiding the Tax Plan 2022 through Parliament.
Party positions
Legislative timeline
Sep 2021Bill submitted
Belastingplan 2022 during formation of Rutte IV cabinet
Nov 11, 2021Tweede Kamer vote
Adopted with near-unanimity; only PvdD voted against
Dec 21, 2021Eerste Kamer vote
Adopted by sitting/standing vote; SGP and PvdD voted against
Dec 24, 2021Christmas ruling
Supreme Court rules against box 3 fictional yield system (Kerstarrest)
Jan 1, 2022Entry into force
Remote work allowance and other measures take effect