The Minister of Finance on April 18, 2025, sent the 2025 Spring Memorandum to the Lower House of Parliament, providing an update on the government鈥檚 budget for 2025 and subsequent years. The Spring Memorandum outlines several tax measures aimed at financing government plans and other expenditures.
- VAT
- Reversal of the increase in the value added tax (VAT) rate for goods and services in the culture, media, and sports sector鈥攖he VAT rate will remain 9% (and not increase to 21%)
- Individual (personal) income tax and payroll tax
- Limited adjustment for inflation
- Changes to Box 3
- Employee participation plans
- Business discontinuation relief and working partner's abatement
- Early retirement scheme (RVU) exemption
- Labor tax credit on social security benefits
- Gift and inheritance tax
- Addressing unequal division of matrimonial community of property
- Policy of moderation for interest on tax due inheritance tax
- Equating biological children with legal children for gift and inheritance tax purposes
- Extension of the tax return deadline for inheritance tax
- Miscellaneous
- Reduction in energy tax for households
- Simplification of the definition of partnership for allowance purposes
- One-off increase in rent allowance in 2026
- Measure to address the 鈥渉int of dairy鈥� arrangement in non-alcoholic drinks
- Addressing notable tax arrangements, including those related to estate planning, untaxed access to annuity capital, partnerships between entrepreneurs and their own BV (limited liability company), and the lucrative interest regime
聽Read an prepared by the 乐鱼（Leyu）体育官网 member firm in the Netherlands