The Netherlands published the Decree of 3 November 2025 in the Official Gazette on 21 November 2025, which amends the Decree on Tax and Recovery Interest to increase the recovery interest rate on late payment (invorderingsrente) from 4.0% to 4.3% effective 1 January 2026. The rate was last increased to 4.0% effective 1 January 2024. Recovery interest is imposed when a taxpayer fails to pay the…