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2025 Spring Memorandum - tax measures

April 24, 2025
The 2025 Spring Memorandum provides insight into the policy themes that the government is grappling with at this time. It also provides a first look at the measures the government plans to take to fin ...

2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024
The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

Deputy Minister provides more insight into his future tax plans

April 17, 2024
On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.

Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

February 12, 2024
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

December 20, 2023
On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

October 27, 2023
On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

The new Netherlands-Belgium tax treaty

June 27, 2023
The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.

Conclusions of the Advocate General at the Supreme Court with respect to the anti-abuse provision of the dividend withholding tax exemption

June 13, 2023
We consider it highly likely that the Supreme Court will follow the Opinion of the Advocate General.

Interest on tax due to increase to 6% for personal income tax and several other taxes

June 9, 2023
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

May 9, 2023
The updated Guidelines include several substantive changes compared to the earlier version.

Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

May 9, 2023
In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.

Tax changes announced in the 2023 Spring Memorandum

May 4, 2023
In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

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