Personal Income Tax News

Transition to a new Box 3 regime

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.
Read more

Treaty law interpretation of benefits derived from directly held lucrative interests

The debate about the interpretation of income from lucrative interest under treaty law has been ongoing for some time now.
Read more

Tax aspects of the 2026 coalition agreement

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.
Read more

Pro Memoria 2026

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

Upper House of Dutch Parliament approves 2026 Tax Plan

On Tuesday, December 16, 2025, the Upper House of the Dutch Parliament approved the entire 2026 Tax Plan package. Additionally, the Upper House adopted several motions. We have prepared a summary ...
Read more

Internet consultation on changes to definition of mutual fund and introduction of an opt-out scheme

The proposed changes to the FGR definition address two of the three identified problems.
Read more

2026 Tax Plan package adopted by Lower House of Parliament with several amendments

We beschrijven de voornaamste wijzigingen die door de aangenomen amendementen zijn gerealiseerd en lichten enkele moties nader toe.
Read more

The 2026 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2026 Tax Plan package.
Read more

Tax measures for 2026

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
Read more

© 2026 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.