Dutch Tax Plans 2027: a predictable package in a minority government setting

News

15-09-2026

On 15 September 2026, Budget Day, the Dutch government presented the Tax Plans 2027. The proposals are broadly in line with the measures previously announced and contain no notable changes. However, as the government does not hold a parliamentary majority, additional tax measures could emerge during the legislative process as part of broader political negotiations. Subject to parliamentary approval, the proposals will enter into force as of 1 January 2027, unless indicated otherwise.

For corporate taxpayers relevant proposals include the implementation of the Side-by-Side package in the Dutch Minimum Tax Act 2024 with retroactive effect to 1 January 2026 and the changes in the application of the participation exemption to foreign currency hedging instruments.

The government continues to emphasise innovation as a key policy objective. Hence, the tax package includes an increase of the innovation box simplified regime threshold for SMEs. In addition, a separate bill has been presented to improve the tax treatment of employee share options for employees of innovative start-ups and scale-ups.

This publication discusses these and several other proposed measures in more detail. It also covers a number of measures enacted last year that will take effect on 1 January 2027, as well as the current status of certain other noteworthy tax developments.

Parliamentary process

The Tax Plans 2027 are being presented by a government that does not hold a parliamentary majority in either the House of Representatives or the Senate. As a result, the adoption of the tax proposals will depend on securing sufficient support from other parties in Parliament. This may lead to further discussions, amendments, or delays as the proposals progress through the legislative process. Consequently, while the Tax Plans 2027 provide an indication of the government's policy intentions, the legislative outcome remains subject to parliamentary deliberation and approval.

We will keep you updated on relevant developments during the legislative process.

Contact us

If you would like to discuss the impact of the Tax Plans 2026 on your structure or operations, please feel free to contact your trusted Loyens & Loeff adviser or one of the contact persons listed below.