The 2015 Tax Plan focuses on alleviating the tax burden on labour. A sum of €1 billion has been made available for this purpose, which will be used to reduce the lowest rate of income tax and increase the employed person’s tax credit in order to make work more profitable. These measures will partially reverse the increased tax burden arising from earlier government measures.

The 2015 Tax Plan that the State Secretary for Finance, Eric Wiebes, submitted to the House of Representatives, contains measures to alleviate the tax burden on labour and sets out the tax details of various measures already announced. Where possible, it also includes preliminary measures to simplify the tax system. Simplification is considered further in the letter ‘Choices for a better tax system’, which was also submitted to the House.