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Netherlands: Upper house passes entire 2025 Tax Plan package, including amendments to Pillar Two rules

In total, 11 tax bills and an amending act were passed.

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December 18, 2024

The upper house of Parliament on December 17, 2024, passed the entire 2025 Tax Plan package.

In total, 11 tax bills and an amending Act were passed:

  •  2025 Tax Plan
  •  2025 Tax Plan BES Islands
  • Minimum Taxation Act (Amendment) Act 2024 (read TaxNewsFlash)
  • Business Succession Tax Relief (Amendment) Act 2025
  • Other Tax Measures 2025
  • Taxation Miscellaneous Provisions Act 2025
  • Netting scheme (Termination) Act
  • Amendment of the Child-related Budget Act to increase the child-related budget as a means of improving consumer purchasing power
  • Amendment of the Surviving Dependents Act and the Participation Act in connection with the double general tax credit in the reference minimum wage not being phased out in 2025, 2026 and 2027
  • Amendment of the Personal Rent Allowance Contribution (Reduction) Act, the Housing Allowance Act, and several other Acts to improve purchasing power and simplify the scheme
  • The Rent Allowance (Simplification) Act (this bill was not part of the 2025 Tax Plan package, but was dealt with at the same time as the 2025 Tax Plan package)

In addition, the upper house adopted two motions:

  • Encouraging healthy eating in the new tax system
  • Ending the rules for donations via companies

Read a December 2024 report prepared by the KPMG member firm in the Netherlands

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