Dutch Tax Plan 2027: the key tax changes
Clear insight into the tax changes that matter
- Published:
On Dutch Budget Day, the government presented the 2027 Tax Plan and related legislative proposals. These include tax measures that may affect businesses, employers, international structures and private individuals.
Our specialists have analysed the proposals and outlined the most relevant changes. We focus on what matters to our clients: what is changing, who may be affected and which considerations or actions may follow.
What are the key topics in the Dutch Tax Plan 2027?
Our Dutch Budget Day Special covers proposed changes in the following areas:
Payroll tax
The main developments for employers and employees, including changes that may affect remuneration, employment benefits and the tax treatment of employees.
Personal income tax, carried interest and Private Clients
Tax proposals relevant to entrepreneurs, owner-managers and high-net-worth individuals. These include developments relating to personal income tax, carried interest and the taxation of wealth.
Corporate income tax, dividend withholding tax and Dutch mutual funds
Developments that may affect Dutch and international businesses, investment structures and funds. We consider proposed changes relating to corporate income tax, dividend withholding tax and Dutch mutual funds, including funds for joint account.
VAT and real estate transfer tax
Developments in indirect taxation and their potential impact on businesses, real estate transactions and investments.
Energy and customs
Tax measures relating to energy, environmental taxation and customs, and their potential implications for business operations, international trade and sustainability.
What could the Dutch Tax Plan 2027 mean for you?
The impact of the proposals will depend on your individual circumstances, business activities and structure. Our special provides a practical overview of the key changes and helps you identify the developments that may require attention.
Most measures are expected to take effect on 1 January 2027, subject to approval by the Dutch Parliament, unless stated otherwise.
View our Dutch Budget Day Special
Would you like to know which tax proposals may be relevant to you or your organisation? Click the button below to open our Dutch Budget Day Special on the 2027 Tax Plan. Choose a topic and read, for each measure, the background, the proposed legislation and the practical implications. The overview also works on your phone.
If you have any questions about the potential impact of the Dutch Tax Plan 2027, please contact one of our specialists. Each topic in the special includes a direct link to the relevant team.
