Upper House of Dutch Parliament passes 2025 Tax Plan and other tax bills

On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...
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Year end 2024 tax accounting considerations

In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.
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Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.
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2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

We describe the main changes achieved by the adopted amendments and explain several of the motions.
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A year longer the time to restructure to a repurchase fund

It is intended to prevent investment funds qualifying as non-transparent (independently taxable) for a short period of time when the new rules take effect on January 1, 2025.
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Changes to 30% ruling

The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.
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2025 Tax Plan package revised with Memorandums of Amendment

The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.
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Budget Day 2024: changes to payroll taxes and labor market developments

In our memorandum we address the most important proposed changes to payroll tax and social security contributions and labor market developments.
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The 2025 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2025 Tax Plan package.
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