Wijziging van de Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen en de Wet inkomstenbelasting 2001 tot intrekking van de Baangerelateerde Investeringskorting

This legislative proposal aims to amend the Income Tax Act 2001 and laws regarding the reduction of wage tax and national insurance contributions. Its primary purpose is to officially repeal the Job-Related Investment Allowance (Baangerelateerde Investeringskorting), a tax incentive previously used to encourage business investments linked to job creation. This change primarily affects businesses that previously relied on this specific investment tax credit to lower their tax burden. Companies will no longer be able to claim this allowance for new investments.