Dutch Tax Plan 2027: what international businesses need to know
The Dutch government has presented its Tax Plan for 2027. The proposed measures include changes that may affect companies, employers and international organisations doing business in the Netherlands.
From corporate taxation and employment-related measures to international tax rules and sustainability incentives, the proposals may have an impact on your organisation from 2027 onwards.
Our Budget Day Special provides an overview of the most relevant changes and helps you understand what they could mean for your business.
Preparing your business for the Dutch Tax Plan 2027
Doing business in the Netherlands means keeping up with changes in Dutch tax legislation. The 2027 Tax Plan contains measures that can affect both day-to-day operations and longer-term decisions.
For international organisations, changes in areas such as corporate taxation, employment, international structures and investment incentives may require action. Understanding these developments early gives you time to assess their impact and prepare your organisation for the year ahead.
Please note that the measures are proposals. Most are intended to enter into force on 1 January 2027, unless stated otherwise, and amendments are still possible during the parliamentary process.
Key developments for businesses
The Tax Plan contains a broad range of proposed changes. For businesses, one of the developments is an expansion of the fixed-sum calculation within the innovation box. The maximum amount under this method is proposed to increase from €25,000 to €100,000 per taxpayer per year.
Employers also face several changes. The tax-exempt travel allowance has been increased from €0.23 to €0.25 per kilometre with retroactive effect from 1 January 2026, while the discretionary margin within the work-related expenses scheme is proposed to increase for the first €400,000 of the wage sum.
For internationally active organisations, the proposals also contain specific international measures, including changes concerning companies transferring their effective management to the Netherlands and new safe harbour rules under the Dutch Minimum Taxation Act.
What does the Tax Plan mean for your organisation?
The impact of the proposals will differ from one organisation to another. An international group with employees in the Netherlands may face different considerations than a company investing in Dutch operations or restructuring its international activities.
Our specialists can help you identify which developments are relevant to your organisation and translate new Dutch tax legislation into practical next steps.
Get an overview of the most important proposals in the Dutch Tax Plan 2027
Frequently asked questions
What is the Dutch Tax Plan 2027?
When will the Dutch Tax Plan 2027 take effect?
Does the Tax Plan 2027 affect international companies in the Netherlands?
What changes are proposed for employers in 2027?
Are there specific international tax measures in the Tax Plan 2027?
Frequently asked questions
What is the Dutch Tax Plan 2027?
The Dutch Tax Plan 2027 contains proposed changes to Dutch tax legislation. It includes measures affecting companies, employers, individuals and international organisations. Most measures are intended to take effect from 1 January 2027, unless stated otherwise.
When will the Dutch Tax Plan 2027 take effect?
Most proposed measures are intended to enter into force on 1 January 2027. Some measures have different effective dates or retroactive effects. The proposals still require parliamentary approval and may therefore change.
Does the Tax Plan 2027 affect international companies in the Netherlands?
Potentially. The proposals include measures specifically relevant to international situations, alongside broader changes concerning corporate taxation, employers, VAT, investment and other areas that may affect international companies operating in the Netherlands.
What changes are proposed for employers in 2027?
Among the employer-related measures are changes to the work-related expenses scheme, staff discounts, share options for qualifying new businesses and scale-ups, the 30% ruling and pensions.
Are there specific international tax measures in the Tax Plan 2027?
Yes. The proposals include international measures concerning, among other things, the tax treatment when a foreign company transfers its effective management to the Netherlands and new safe harbour rules under the Dutch Minimum Taxation Act.