The Tax Plan for 2017 was presented by the Minister of Finance to the lower house of the parliament and the parliament has adopted the Tax Plan on 17 November 2016.
The lower house approved the following amendments:
The energy investment reduction will be reduced by 2.5% on 1 January 2017 and it will be further reduced by 0.5% at a point in time to be determined by Royal Decree and will be increased by 0.5% in 2021;
The wage tax with an R&D certificate will be reduced from 2018 and only 75% of the value of the share options will be taxed. The maximum tax reduction is EUR 50,000 and the waste tax will not be increased by EUR 1.15 per 1,000 kg on 1 January 2017.