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Key issues:
- The Dutch Government has unveiled the Budget Memorandum and new Tax Plan 2007.
- Topics that feature in the budget include: compulsory employer’s contribution to childcare costs, reduction of the tax rate on dividend payments towards owner/managers and the abolishment of the artists and professional sportsmen scheme.
- There are no specific changes to the taxation of expatriate employees, however the new proposals in the Tax Plan 2007 will affect employers in the Netherlands as well as foreign companies with employees working in the Netherlands
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