Insights

Every Prinsjesdag (Dutch Budget Day), the government presents the Tax Plan outlining proposed fiscal measures for the coming year. This article reflects its current state.

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.

Do you invest private assets using the Exempt Investment Institution (EEI) regime? The government has proposed to amend the EEI-regime as per 1 January 2025. Consequently, you will no longer have the possibility to use the EEI-regime when investing private assets. Why is this change necessary and what are the implications for you?

Is there a real estate Fiscal Investment Institution (FII) within the structure of your organisation? The government has proposed to introduce a ‘real estate measure’ from 1 January 2025. From that moment on, a FII will no longer be allowed to invest in Dutch real estate. Why this modification and how do you properly prepare for it?

Are there any Mutual Funds present within your organisation’s group structure that qualify as non-transparent? If so, take into account the proposed changes in transparency rules for Mutual Funds as per 1 January 2025. What will change and how do you prepare for it?

Do you receive dividends? If so, take into account a number of measures to improve the approach to dividend stripping, which involves avoiding dividend tax.

Differences in qualification of legal entities between different jurisdictions can lead to hybrid mismatches. To prevent these mismatches, two measures were proposed on Budget Day 2023: changes to the qualification of (foreign) legal forms and the abolishment of the consent requirement. What do these measures mean for you and what should you do now?

The gift deduction for non-profit organisations (ANBIs) in corporate income tax is about to be abolished. At least, if it is up to the outgoing State Secretary of Finance. The abolition should simplify the treatment of donations by BVs to ANBIs. Why this proposed abolition and what are the possible consequences?

Are you a property investor in the construction sector? On Budget Day in 2023, more was announced about the changes to the concurrent exemption on share transactions. What changes are these and how will this affect you on the real estate transfer tax (REIT)?

On Budget Day, the government announced several modifications in the realm of the Energy Investment Allowance (EIA) and energy taxes. What changes should you consider from 2024? We have outlined them for your reference.