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Netherlands: Public consultation on omnibus tax bill, including changes to corporate reorganization provisions and reverse hybrid entity taxation

Consultation is open until September 10, 2026.

August 27, 2026

The government on July 17, 2026, launched a public consultation on an omnibus tax bill proposing changes to corporate reorganization provisions, reverse hybrid entity taxation, excessive borrowing provisions, business succession relief, and owner-occupied housing rules.

The bill also proposes extending the gift tax filing deadline to May 1 of the following year, introducing a notification obligation for transfers of shares in real estate entities, and revising inheritance and pension withholding tax rules.

The consultation is open until September 10, 2026.


For more information, contact a KPMG tax professional in the Netherlands:

Paul te Boekhorst | teboekhorst.paul@kpmg.com

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