Geleidelijke afbouw van de dubbele heffingskorting in het referentieminimumloon tot een keer de algemene heffingskorting met uitzondering van het referentieminimumloon voor de Algemene Ouderdomswet

This legislative proposal aims to gradually reduce the double tax credit applied to the reference minimum wage. The goal is to align this credit with the general tax credit, ensuring a more standardized tax treatment for low-income earners while maintaining specific protections for state pension recipients. This change primarily affects low-income workers earning the minimum wage in the Netherlands. It will result in a gradual adjustment of their net take-home pay, though those receiving the AOW (General Old Age Pensions Act) minimum wage are exempt from these changes.