Netherlands: Government submits 2025 Tax Plan to Parliament
Overview of the 2025 Tax Plan
The government on September 17, 2024, submitted the 2025 Tax Plan to the lower house of Parliament. The KPMG member firm in the Netherlands has prepared a two-page overview of the 2025 Tax Plan, which covers proposals related to:
- Corporate income tax
- Withholding taxes
- Minimum tax
- Individual (personal) income tax
- Payroll taxes and social security contributions
- Value added tax (VAT)
- Procedural law amendments
- Business succession schemes
- Real estate transfer tax
- Taxes and the environment
- Miscellaneous provisions
Additional reports prepared by the KPMG member firm in the Netherlands:
- Government presents tax measures for 2025 on Budget Day
- Changes to payroll taxes and labor market developments