Netherlands: Omnibus tax bill 2027
Includes various direct and indirect proposed tax changes
The government submitted the Omnibus tax bill 2027, which proposes multiple tax law amendments effective January 1, 2027:
- Changes to income tax, wage tax, and corporate income tax rules, including treatment of housing arrangements, pensions, and minimum tax adjustments
- Updated VAT, excise duties, and motor vehicle tax provisions, alongside compliance and reporting requirements
- Changes to tax dispute processes, payment deferrals, and administrative appeal mechanisms across national and local taxes
For more information, contact a KPMG tax professional in the Netherlands:
Paul Te Boekhorst | teboekhorst.paul@kpmg.com