Insights

Dutch Tax Plans for 2025

Editorial Team 04 Oct 2024

An overview by Taxand Netherlands

The Dutch Cabinet has recently presented their Tax Plans for 2025. Experts from our Dutch member firm Taxand Netherlands have provided an overview of the key items within these plans, whilst noting that all matters are still proposals and subject to parliamentary discussions and changes.

These include:

• Some changes to personal income tax rates.
• Amendments to the earnings stripping measure.
• Codification of a general anti-abuse rule.
• A new group concept in conditional withholding tax.
• Introduction of a revision period for real estate services
• The RETT rate for non-owner-occupied residential properties is reduced from 10.4% to 8% per 2026.
• The scaling back of the 30% ruling for reimbursement of extraterritorial expenses.

Read the key items from the 2025 Dutch Tax Plans here.

Article tags

Income Tax | Netherlands | Tax | Tax Policy