Netherlands: Tax Authorities

The Dutch government has submitted its Tax Plan 2027 package to the House of Representatives, featuring proposals largely aligned with the Coalition Agreement and Strategic Agenda. With the minority coalition presenting a cautious approach and four options still under consideration for box 3 taxation, significant changes may emerge during parliamentary debate. BUREN provides a comprehensive overview of the key proposed measures and invites stakeholders to join their webinar on fiscal developments.

The Dutch government has introduced several tax measures aimed at transforming the residential real estate market, including a reduction in transfer tax rates for investment properties and new subsidies for mid-rent housing development. These proposals seek to address housing shortages by improving investment conditions and facilitating cooperation between housing associations through targeted tax exemptions and enhanced borrowing capacity.

How can multinational corporations effectively navigate the complex landscape of tax disputes across multiple European jurisdictions? This analysis examines strategic approaches and procedural considerations...

The Dutch government launched a public consultation on a legislative proposal aimed at stimulating innovation and business growth (Wet fiscale stimulering startups en scale-ups).

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

Independent contractors, known as Zelfstandige Zonder Personeel (ZZPs), are a common part of the Dutch workforce. For foreign companies considering cross-border hiring...

The fight against tax avoidance is often portrayed as a modern version of Don Quixote's battle against windmills. Legislators and tax authorities, including those in the Netherlands...

In 2021, the Dutch Supreme Court (Hoge Raad) ruled that the deemed return system under Box 3 was contrary to European law.

Enkele jaren geleden oordeelde de Hoge Raad dat het fictief rendementstelsel uit box 3 in strijd was met Europese wetgeving. In dit stuk zetten we kort uiteen wat de status is en welke acties nodig zijn voor oudere jaren.