Personal Income Tax News

New tax qualification policy: Decree on the Comparison of Foreign Legal Forms published

We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.
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2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

We describe the main changes achieved by the adopted amendments and explain several of the motions.
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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.
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Tax measures for 2025

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.
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Tax measures in the general coalition agreement

On May 15, 2024 the four coalition parties PVV, VVD, NSC and BBB published their general agreement ‘Hope, Courage and Pride’. The general agreement and the budgetary appendix provide insight into the ...
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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.
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Decree on the Comparison of Foreign Legal Forms published for consultation

Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.
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Changes to proposal for a new Box 3 regime as of 2027

According to the caretaker government, the draft bill should be seen as a building block and tool for a new government.
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