The European Court of Justice has declared the public access of UBO registers to be unjust. As a result, several European countries have restricted public access to the UBO.
The first tax bracket for corporate income tax reduces from € 395,000 to € 200,000 in 2023. In addition, the rate applicable to that first bracket increases from 15% to 19%.
As of 1 January 2024, the government wants to introduce a measure in corporate income tax on the basis of which (FBIs) are no longer allowed to invest directly in real estate.