Follow-up from the thirty-member debate on an additional taxation for the extremely wealthy

This letter from the Minister for Tax Affairs, the Tax Administration and Customs to the House of Representatives provides a response to several motions submitted by members of the House of Representatives on the taxation of the very wealthy. To this end, the letter discusses the latest international developments regarding the taxation of very wealthy individuals, describes several exit taxes and trailing taxes implemented by the Netherlands and other EU-states, and sets out several policy considerations relevant for the potential design of a new trailing tax in the personal income tax.