Corporate income tax
Investment climate
The coalition opts for a stable fiscal investment climate:
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No increase in corporate income tax.
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Preservation of important schemes such as the innovation box, WBSO (R&D tax credit), participation exemption, and loss carry-forward.
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The expat tax regime will also remain in place.
These choices are primarily intended to provide stability and predictability for companies making long-term investments.
Simplification of tax incentives
The coalition aims to simplify and streamline existing tax incentives for innovation and investment while preserving their stimulating effect:
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Core schemes such as the WBSO and innovation box will be retained.
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Consideration is being given to whether investment schemes such as EIA, MIA, and VAMIL can be (partially) merged into one more transparent and robust scheme.
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The goal is to reduce administrative burdens and improve feasibility, particularly for SMEs.
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The focus will shift more explicitly toward investments in areas including digitalization, artificial intelligence (AI), and sustainability.
Family businesses and business succession
For family businesses and director-major shareholders (DGAs), the coalition chooses continuity:
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The business succession scheme in gift and inheritance tax and the rollover relief provisions in income tax will not be further restricted in principle.
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The starting point remains a balanced tax burden for entrepreneurs.
Housing corporations
The coalition aims to increase the investment capacity of housing corporations through a corporate income tax facility. The exact structure of this facility has not yet been determined.
Stewardship
The coalition proposes to encourage sustainable and responsible entrepreneurship by introducing the stewardship company as a legal entity and reducing administrative burdens and costs for sustainably operating businesses.
Income tax
Owner-occupied homes
The tax treatment of owner-occupied homes remains unchanged. The mortgage interest deduction will therefore continue to exist within the current framework.
Box 3
The coalition is working toward a new Box 3 system based on actual returns, with 2028 as the intended implementation date. In the longer term, the aim is to move toward a capital gains tax. The exact structure and transitional arrangements have yet to be developed.
Reform of income tax and benefits
Additionally, the coalition announces a broader revision of the tax and benefits system (in the longer term), with the following objectives:
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Simplification and better feasibility;
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Greater predictability for taxpayers;
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Less accumulation of income-dependent schemes.
Healthcare and pension
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The deduction for specific healthcare costs and the associated compensation scheme will be abolished as of 2028.
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For higher earners, tax facilitation of supplementary pensions will be limited by temporarily freezing the indexation of the maximum pensionable salary (through 2032).
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The wealth thresholds in the healthcare benefit will be linked to the tax-free wealth in Box 3.
VAT, transfer taxes, and other indirect taxes
VAT
The reduced VAT rate for ornamental horticulture products will be abolished as of 2028.
Transfer tax
The transfer tax rate for private investors on non-owner-occupied residential properties (such as investments) will be reduced from 8% to 7% as of 2027.
Other indirect taxes
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The reduction in fuel excise duty will be extended through 2027.
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A sugar tax for producers of pre-packaged foods will be introduced as of 2030, based on sugar content.
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The national CO₂ levy will be abolished; the coalition is focusing on European coordination.
Salary withholdings
False self-employment
The coalition will continue its approach to tackling false self-employment and is working toward a new legal framework for the self-employed. This includes introducing a presumption of employee status to provide greater upfront clarity regarding the classification of working relationships.
Work-related expenses scheme and employee participation
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The work-related costs scheme will be further simplified.
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There will be more tax scope for employee participation schemes, particularly at start-ups and scale-ups.
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Employers will have more opportunities to support employees in a tax-facilitated manner, for example with student debt.
Freedom contribution
To finance higher defense spending, a so-called freedom contribution will be introduced:
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For businesses through an increase in payroll taxes (Aof premium).
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For citizens through income tax (including via the table correction factor).
Keeping a close eye
The coalition agreement primarily contains policy intentions. The actual impact on taxpayers will depend on further development in legislation and regulations and parliamentary consideration thereof. It should be noted that the coalition will need to secure support from other political parties for each measure.
Dirkzwager is closely monitoring the fiscal implementation of the coalition agreement. Should you have any questions following the above, please feel free to contact your Dirkzwager advisor.
