Estate Planning News

2026 Tax Plan package adopted by Lower House of Parliament with several amendments

We beschrijven de voornaamste wijzigingen die door de aangenomen amendementen zijn gerealiseerd en lichten enkele moties nader toe.

The 2026 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2026 Tax Plan package.

Tax measures for 2026

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

2025 Spring Memorandum - tax measures

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

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

Investigation into the pros and cons of a possible REIT-regime in the Netherlands

As from 1 January 2025, the fiscal investment institution (“FII”) regime will no longer be accessible for companies directly investing in Dutch real estate.

Deputy Minister provides more insight into his future tax plans

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.

Motion adopted to propose new legislation on Management Equity Plans

The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked t ...

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

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.

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