Tax measures for 2027
On Budget Day, 15 September 2026, the government presented the 2027 Tax Plan package to the Lower House of Parliament. It consists of the following bills:
- Tax Plan 2027
- Other tax measures 2027
- Tax Incentives for Start-ups and Scale-ups Act
- Safe Harbour Rules under the Minimum Tax Act 2024
Many of the proposed measures have 1 January 2027 as the intended entry into force date. In our memorandum, we have outlined 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 2027 Tax Plan package. Legislation that has been published in consultation version but has not (yet) been formally presented to the Lower House of Parliament is not discussed here due to its uncertain nature – except when inclusion is considered relevant.
Given the current relationships in both Houses, the minority position of the government and the contradictions in society, it is very uncertain whether the proposed measures will all reach the finish line. The necessary amendments and motions can also be expected during the parliamentary debate. Moreover, the government is already announcing two important changes, the exact content of which we do not yet know, so the proposals are not yet complete.
