Netherlands: 2026 Tax Plan adopted by lower house of Parliament, including Pillar Two changes and implementation of DAC9
2026 Tax Plan adopted by lower house of Parliament with amendments to various proposals
The lower house of Parliament on November 27, 2025, adopted the 2026 Tax Plan with amendments to various proposals, including those related to business succession tax relief, mutual funds (fonds voor gemene rekening or FGR), the energy investment allowance (EIA) and environmental investment allowance (milieu-investeringsaftrek or MIA), the lucrative interest regime, and the new Box 3 regime for the taxation of income from savings and investments.
The KPMG member firm in the Netherlands prepared a two-page overview of the 2026 Tax Plan when it was presented on Budget Day, 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
The upper house of Parliament will now debate the 2026 Tax Plan as adopted in the coming weeks and is expected to vote on the plan on December 16, 2025.
Read a November 2025 report prepared by the KPMG member firm in the Netherlands