The 2025 Tax Plan
The 2025 Tax Plan

Dec 5, 2024

The 2025 Tax Plan: Key Updates and Insights

Stay informed about the 2025 Tax Plan's key updates, including changes to corporate income tax, payroll taxes, VAT, and environmental measures. FinTaxNL Solutions B.V. provides expert guidance to help businesses and individuals navigate these changes, optimize tax positions, and ensure compliance.

Budget Day has come and gone, bringing with it the 2025 Tax Plan—a comprehensive package of tax measures designed to address the evolving needs of businesses, individuals, and the environment in the Netherlands. Below is a clear, personal overview of the most important changes and what they could mean for you.

Corporate Income Tax

Significant updates include:

• The earnings stripping rule limit will increase to 25% of EBITDA, and the €1 million threshold will no longer apply to real estate entities leasing property to third parties.

• Deductions for donations will end, and the General Anti-Abuse Rule (GAAR) will become law.

Personal Income Tax

• Adjustments to liquidation loss schemes and technical rules under the Legal Forms Tax Qualification Policy Act will come into effect.

• The top Box 2 tax rate will drop to 31% in 2025.

Payroll Taxes and Social Security Contributions

Good news for expats: scaling back of the 30% ruling has largely been reversed.

• For 2025 and 2026, the allowance remains at 30%, transitioning to a 27% cap by 2027.

• Public transport exemptions are extended to cover international travel starting in 2026.

VAT Updates

Several reduced VAT rates will end by 2026:

• Accommodation and certain cultural goods/services will no longer benefit from reduced rates.

• VAT deductions for immovable property services will face stricter revision rules.

Environmental Taxes

The plan emphasizes sustainability:

• A new energy tax rate for hydrogen is introduced, while the tax on natural gas is reduced.

• Exemptions for coal tax will end, and waste taxes will see reductions.

What Does This Mean for You?

The Tax Plan introduces significant changes for businesses and individuals alike, from tightened corporate tax rules to adjusted payroll benefits and new environmental measures.

At FinTaxNL Solutions B.V., we understand these updates can feel overwhelming. Our team is here to help you navigate these changes, optimize your tax position, and ensure compliance. Contact us today for tailored advice and support!


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