Personal Income Tax News

Treaty law interpretation of benefits derived from directly held lucrative interests

The debate about the interpretation of income from lucrative interest under treaty law has been ongoing for some time now.
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Tax aspects of the 2026 coalition agreement

It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.
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Pro Memoria 2026

The tax rates, premiums and contributions for 2026 have been summarized for your convenience in the new Pro Memoria.
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Upper House of Dutch Parliament approves 2026 Tax Plan

On Tuesday, December 16, 2025, the Upper House of the Dutch Parliament approved the entire 2026 Tax Plan package. Additionally, the Upper House adopted several motions. We have prepared a summary ...
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Internet consultation on changes to definition of mutual fund and introduction of an opt-out scheme

The proposed changes to the FGR definition address two of the three identified problems.
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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.
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The 2026 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2026 Tax Plan package.
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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.
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Dutch Supreme Court renders judgments on the dividend withholding tax exemption

These judgments are very important for the practice, because the Supreme Court addressed the applicationof the anti-abuse provision in holding structures.
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