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Netherlands: Sustainability-related tax developments (September 2026)

Sustainability-related tax developments that may affect taxpayers in the Netherlands

September 30, 2026

The KPMG member firm in the Netherlands prepared a September 2026 report describing sustainability-related tax developments that may affect taxpayers in the Netherlands:

  • Tax-related climate measures in 2027 Tax Plan
  • Adjustments to the pseudo final levy on fossil-fuel company cars
  • Updates to subsidy scheme for increased electricity costs resulting from EU emissions trading system (IKC ETS)
  • Changes to private charging infrastructure (SPRILA) subsidy scheme
  • Updated version of EU packaging and packaging waste regulation (PPWR) FAQ
  • New EU guidance on carbon border adjustment mechanism (CBAM) implementation

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