Among others, the following measures in Dutch tax law are being proposed for 2014.

– The employer’s levy of 16% on wages exceeding EUR 150,000 will be continued in 2014, based on the taxable wage of 2013.
– As per January 1, 2014 the exemption for a right to receive future periodical payments (“stamrechtvrijstelling”) will be abolished.
– As of 2014 a right to a periodical payment (“stamrecht”) can be released without revision interest. If the release will take place as a lumpsum in 2014 only 80% of the lumpsum will be taxed.
– The choice for non-resident taxpayers to be treated as resident taxpayer for Dutch tax purposes will be abolished as of January 1, 2015. Since 2001 non-resident taxpayers could opt to be treated as resident taxpayers. In this way certain tax deductions, especially foreign mortgage interest could be deducted from Dutch taxable income. New rules will be introduced based on which such tax deductions can only be claimed if at least 90% of the income is subject to Dutch taxation. This new rules will also apply to existing situations.
– The marginal tax rate against which mortgage interest can be deducted will be reduced by 0,5% per year, starting in 2014.

For completeness’ sake we note that these measures are still proposals and are subject to approval by parliament.