Netherlands: Income Tax

The Dutch Government has introduced significant changes to employee benefits taxation, including adjustments to travel allowances, company car taxation, and pension thresholds.

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.

On 25 February 2026, the Dutch tax authorities published two Knowledge Group positions on the tax treatment of foreign pension funds.

On March 18, 2026, the European Commission (EC) published its Proposal for a Regulation establishing a new corporate legal framework - "EU Inc.", which introduces a harmonized...

The Wennink report sounds a clear alarm: the Netherlands is losing ground in the global competition for talent. In this article from our series on the Wennink report, we examine the fiscal expat regime...

On Budget Day, 16 September 2025, the Dutch Government submitted the 2026 Tax Package to the House of Representatives. Several legislative proposals included in the 2026...

Op 16 september 2025 heeft het demissionaire kabinet het Belastingpakket 2026 aangeboden aan de Tweede Kamer.

On Budget Day, the Dutch government published several legislative proposals and amendments related to energy and environment.