The Netherlands – Prinsjesdag – Budget Day 2014


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:

  1. continuation of the crisis levy of 16% (employer duty) on salaries paid during 2013 exceeding the cap of EUR 150,000
  2. 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