THE HAGUE - The Dutch cabinet is asking stakeholders for their opinions on sixteen proposed fiscal changes for Bonaire, Sint Eustatius and Saba. Interested parties can respond through an internet consultation running until September 15th.
The changes are bundled in the Fiscal Omnibus Act BES Islands 2027. The bill contains mainly technical adjustments with limited budgetary impact, according to the cabinet.
One of the proposed changes concerns payroll tax. Employers will be able to include certain cars made available to employees under the final levy. This applies to cars that are continuously used alternately by two or more employees.
The general consumption tax (ABB) will also be adjusted. Parent and subsidiary companies will no longer need to charge this tax to each other through the introduction of a fiscal unity.
Furthermore, the proposal includes an increase in property tax for hotels owned by non-natural persons from eleven to twelve percent. This gradual increase is part of reversing a temporary reduction that was introduced in 2013.
Exemptions
The bill also introduces exemptions for agriculture. Goods for agricultural purposes will be exempt from ABB, and the transfer of agricultural land for farming will be exempt from transfer tax.
Stakeholders can respond until September 15th via internetconsultatie.nl. The cabinet wants to incorporate the input in the further development of the plans.
