Netherlands: Government submits 2025 Tax Plan to Parliament

Overview of the 2025 Tax Plan

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September 18, 2024

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:

 

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