Energy, Sustainability and Climate – Overview of tax developments

Insight into the latest developments

This publication provides a clear overview of recent and anticipated tax developments in the areas of energy, sustainability and climate. It includes information on:

• investment schemes;
• energy tax;
• CO₂ levies and;
• other relevant tax measures.

Both national and European changes are covered in detail. The content has been updated following Budget Day 2025, ensuring you are informed about the 2026 Tax Plan. Developments after 1 October 2025 are not included.

Who will find this information valuable? For professionals in the energy transition

This brochure is designed for entrepreneurs, investors, tax professionals and other specialists dealing with tax issues related to energy, sustainability and climate. Tax rules influence investment decisions and shape the behavior of businesses and consumers. New Dutch and European legislation can have a direct impact on your operations. Staying well-informed helps you avoid surprises and seize opportunities for optimization.

Talk to our specialists

The topics covered in this brochure may affect strategic decisions and future investments. Would you like to learn more or have questions about the implications for your organization? Feel free to contact one of our advisers. They will be happy to think along with you and provide further assistance.