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