Yesterday, the Senate passed the bills relating to the tax plans for 2023. The bill on excessive borrowing by directors and major shareholders was also passed.<\/p>\n\n\n\n
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The Ministry of Finance has summarised the key changes in the annual end-of-year press release<\/a>. Most of these changes are, of course, already known. See, for example, our article 2023 is just around the corner \u2013 what else do you need to think about?<\/a>.<\/p>\n\n\n\n The bill on excessive borrowing from one\u2019s own company has also been passed by the Senate and will therefore come into force on 1 January 2023. As the first reference date is 31 December 2023, we still have the whole of 2023 to take measures, if desired. We describe these new regulations in a factsheet<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" De Eerste Kamer heeft gisteren de wetsvoorstellen inzake de belastingplannen voor 2023 aangenomen. Ook het wetsvoorstel Excessief lenen door de DGA is aangenomen. Eindejaarspersbericht Het Ministerie van Financi\u00ebn heeft de belangrijkste wijzigingen op een rij gezet in het jaarlijks eindejaarspersbericht. De meeste van deze wijzigingen zijn uiteraard al bekend. Zie onder andere ons artikel 2023 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1297","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1297"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1297\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Excessive borrowing<\/h2>\n\n\n\n