News item | 03-11-2022 | 14:18
In the Budget Memorandum 2023, the cabinet announced a package of measures for small and medium-sized enterprises (SMEs). The implementation of this package has been completed. The cabinet is allocating €500 million each year in the years 2023 to 2027. From 2028, an annual amount of €600 million will be available on a structural basis. In addition, it is proposed to cancel the intended increase in the rate of motor vehicle tax (MRB) for vans of entrepreneurs from 2025.
State Secretary Marnix van Rij (Tax Affairs): “The cabinet has discussed the details of the package for SMEs with the social partners MKB Nederland and VNO-NCW. This showed that there is a particular need for measures that stimulate investment in SMEs. With this package, we will support enterprising Netherlands in the coming years.”
The cabinet is taking the following measures. Firstly, as announced on Budget Day, the government will intensify the budget for the Energy Investment Allowance (EIA) and Environmental Investment Allowance (MIA). This encourages entrepreneurs to invest “green”. Secondly, it will be made more attractive for entrepreneurs to invest anyway, because investments in newly designated business assets may be arbitrarily depreciated in 2023. Thirdly, entrepreneurs are encouraged to innovate more; research and development work becomes cheaper because the WBSO tax scheme is indexed. The government is also increasing the work-related costs scheme (WKR), which helps employers to provide employees with tax-free allowances. By lowering the AOF premium for small employers, the burden on labor is reduced. And with a temporary extension of the low-income benefit, employers will be compensated for the increase in the statutory minimum wage (Wml).
Adjustment of cover for exemption from BPM delivery vans
The Tax Plan 2023 includes an increase in the MRB rate for vans of entrepreneurs. This increase would serve as cover for the lower revenue from the abolition of the exemption in the bpm of delivery vans. In order to reduce the impact of this measure on the tax burden for entrepreneurs, the planned structural increase in the MRB rate for delivery vans of entrepreneurs will not take place from 2025.
Instead, there will be a recalibration of the fixed rates that apply within the bpm for the import of used vehicles. This concerns the updating of the depreciation table that is used to determine the current value of a used vehicle. The depreciation percentage is also adjusted. This percentage is used when determining the value of damaged vehicles. In order to further close the budgetary gap, the gambling tax will be increased by 0.3 percentage points with effect from 1 January 2023 and the excise duty on smoking tobacco (rolling tobacco, pipe tobacco) will be increased by an additional € 0.15 with effect from 1 April 2023. per packet of rolling tobacco (50 grams).