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Dutch Government Amending Tax Plan 2027 in Relation to Individual Taxation

|Proposed Changes|Netherlands
Netherlands

The Dutch government has published a policy letter from the State Secretary for Finance to the House of Representatives regarding amendments to the Tax Plan 2027 concerning individual taxation. This includes:

  • Increasing the income threshold for the top tax rate to EUR 80,578, up from EUR 78,426;
  • Temporarily reducing the top bracket rate for Box 2 income (income from a substantial interest) from 31% to 29.2% on income above EUR 68,843 for a period of four years;
  • Converting the current system…

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