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Transition to a new Box 3 regime

February 13, 2026
On February 12, 2026 the Lower House of the Dutch Parliament approved the new Box 3 regime for levying personal income tax on asset income. The new regime will take effect on January 1, 2028.

Tax aspects of the 2026 coalition agreement

January 30, 2026
It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.

Treaty law interpretation of benefits derived from directly held lucrative interests

February 2, 2026
The debate about the interpretation of income from lucrative interest under treaty law has been ongoing for some time now.

Pro Memoria 2026

January 26, 2026
The tax rates, premiums and contributions for 2026 have been summarized for your convenience in the new Pro Memoria.

Upcoming events

03
Mar

Webcast - Indirect Tax Automation: VAT/GST Compliance in a Digital and Real-time World

18
Mar

Seminar - International Tax Update Seminar

25
Mar

Webcast - KPMG Quarterly European Transfer Pricing Webinar for Private Equity

All events & trainings

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