Tax measures for 2026
September 16, 2025
On Budget Day, September 16, 2025, the caretaker government presented the 2026 Tax Plan package to the Lower House of Parliament. It consists of the following bills:
- Tax Plan 2026
- Other Tax Measures 2026
- Low VAT rate on Culture Media Sport (Retention) Act
- EU Directive on Information Exchange Minimum Tax (Implementation) Act
- Second Minimum Tax (Amendment) Act 2024
- Flight Tax Rate (Differentiation) Act
- Tax File Access (Streamlining) Act
- Amendment of the Environmental Management Act in connection with the further operationalization of the Carbon Border Adjustment Mechanism
Many of the proposed measures will enter into force on January 1, 2026. In our memorandum, we have set out the main points for you. Where possible and relevant, we have included in the individual topics other tax measures and developments related to those topics, but have indicated that these are not part of the 2026 Tax Plan package.
