Netherlands: Government submits 2026 Tax Plan to Parliament, including Pillar Two changes and implementation of DAC9

Overview of 2026 Tax Plan

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September 18, 2025

The government on September 16, 2025, submitted the 2026 Tax Plan to the lower house of Parliament. The KPMG member firm in the Netherlands has prepared a two-page overview of the 2026 Tax Plan, which covers proposals related to: 

  • Corporate income tax
  • Individual (personal) income tax
  • Global minimum tax (including incorporation of OECD administrative guidance and implementation of DAC9)
  • Payroll taxes and social security contributions
  • Value added tax (VAT)
  • Procedural law amendments
  • Inheritance and gift tax
  • Taxes and the environment
  • Miscellaneous provisions

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