The upper house is scheduled to debate the 2025 Tax Plan package in the coming weeks.
The lower house of Parliament on November 14, 2024, passed the 2025 Tax Plan package that concerns various tax bills.
The 2025 Tax Plan and the Business Succession Tax Relief (Amendment) Act 2025 were passed with various amendments:
Several motions were also adopted, including the presentation of an alternative to the increase in value added tax (VAT) rate on culture, sports, and media; further elaboration of tax schemes for share options for start-ups and scale-ups; examination of qualified refundable tax credits (QRTCs); and problems regarding qualification policy and mutual funds.
The upper house of Parliament is scheduled to debate the 2025 Tax Plan package in the coming weeks, with a vote scheduled for December 17, 2024.
Read a November 2024 report prepared by the KPMG member firm in the Netherlands