Netherlands: Sustainability-related tax developments (September 2026)
Sustainability-related tax developments that may affect taxpayers in the Netherlands
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