On 17 September 2013, the Dutch government announced its Budget Memorandum and the 2014 Tax Package. Two important items included in the measures proposed are:
- continuation of the crisis levy of 16% (employer duty) on salaries paid during 2013 exceeding the cap of EUR 150,000
- introduction of a maximum deductibility threshold for pension contributions set at EUR 100,000, and a reduction of the maximum pension build-up
More information on the measures proposed can be found on the following website : www.pwc.nl/prinsjesdag
