Insights

On Budget Day, the Dutch government presents its Tax Plan for the upcoming year. The 2027 Tax Plan contains important tax changes that may affect the tax position and business operations of international operating companies established or active in the Netherlands.

This article outlines the key fiscal changes of the tax plan 2026, focusing on corporate income tax, dividend tax, and withholding tax.

This article provides an overview of the main fiscal changes, with a particular focus on corporate income tax, dividend tax, and withholding tax. In addition to rate changes, we also address various regulations and their potential impact on businesses.