Employers

Benefits from an indirectly obliged lucrative interest via Box 2 will notionally be increased, raising the effective tax burden from a maximum of 31% to a maximum of 36%, in line with the Box 3 rate. Additionally, an anti-abuse measure is being introduced: a loss from a substantial interest resulting from an interest accrual in the acquisition price can no longer be offset to counteract the levy on lucrative benefits. 

Take note! 

It may be more advantageous to bring about certain benefits this year. An alternative would be to explore other remuneration structures. 

Clarification of bicycle scheme 

The additional tax liability for making a bicycle available will change. Up to now, the flat-rate additional tax liability of 7% has been applied even if the bicycle was only used occasionally or only for partial commuting. This led to unintended taxation. In future, no additional tax liability is due if the bicycle is only parked incidentally (maximum 10%) at the home or residential address of the employee. A similar arrangement applies to the entrepreneur who is subject to income tax rules: the withdrawal is set to zero. This removes any uncertainty about use of the employer-provided bicycle. 

 
Tip! 

In the terms of employment or arrangements with staff, establish that the bicycle provided may not structurally be parked at home. 

Take note! 

This measure is retroactive to 1 January 2020. 
 

Pseudo-final levy on fossil-fuel lease vehicle  

As from 1 January 2027, a pseudo-final levy will be introduced for employers who make a fossil-fuel passenger vehicle available to employees, including for private use. The pseudo-final levy amounts to 12% of the catalogue value for passenger vehicles up to 25-years old. For older vehicles, the market value is assumed. For vehicles already made available prior to 2027, transitional law applies until 17 September 2030. Vans and motorcycles are excluded from the levy. Furthermore, the levy only applies in the case of a (notional) employer-employee relationship. 

Tip!  

Align fleet policy with the new rules before 2027 and draw up timely plans for electrification of the business fleet. 

Relaxation of reporting requirement on work-related mobility of persons 

The reporting requirement for work-related mobility of persons (WPM) now only applies to companies with 250 or more employees. Previously, this requirement applied to companies with 100 or more employees, but on Budget Day it was announced that the threshold for the requirement would be raised to 250 employees. 

Clarification of liability of hirers 

The liability for companies hiring temporary personnel is being clarified: a flat rate of 35% of the invoice, minus the G account payments. A registration in the WAADI register (Placement of Personnel by Intermediaries Act [Wet allocatiearbeidskrachten door intermediairs, waadi]) is deemed to be a presumption of outsourcing. 

 
'Towards a healthy retirement' agreement 

An employer can pay an amount to an employee for early retirement. In order to discourage early retirement, the employer is liable for a pseudo-final levy of 52% on that excessive severance pay. For the period 2021-2025, a temporary scheme is in place which allows certain employees to stop working three years before the Dutch state pension age (AOW), without the employer being liable for the pseudo-final levy. It is proposed to maintain this scheme with a threshold of €300 gross per month. The pseudo-final levy above the exemption will increase to 57.7% in 2026, 64% in 2027 and 65% as from 2028.  

 
Transitional law for pension schemes without an old-age pension offset 

The transitional law for pension schemes without an old-age pension offset is being extended to 1 January 2028. As a result, existing schemes have more time to align with the tax framework of the Dutch Future Pensions Act (Wet toekomstpensioenen). Specifically, the temporary easing for 18 to 20-year-olds will continue to apply, but only for existing schemes without an old-age pension offset. This is particularly important for the Pension Fund for Hairdressers. 

Take note!  

As from 1 January 2028, the transitional law will definitely cease to apply. 

 
Bottlenecks in the Dutch Future Pensions Act 

This proposal resolves technical tax bottlenecks in converting existing pension rights under the Future Pensions Act (Wet toekomstpensioenen, Wtp). On converting, entitlement to pre-pension, bridging pension, orphan's pension and surviving dependants' bridging pension shall remain in tax compliance, even if the conditions for benefits are no longer allowed after entry into force of the Future Pensions Act. This prevents tax consequences for participants if existing claims are continued. The measure will be codified retroactively as from 1 January 2025. 

 
Take note!  

When new pension schemes are introduced, check that existing transitional law is correctly applied.