Of course, the new Cabinet will also start working on taxes. In this article, a number of issues in this area are mentioned in the coalition agreement. How this will be fleshed out in concrete terms will have to be seen over the next four years. The coalition agreement mainly sketches rough outlines and a minority government will obviously have to find support from the opposition for all its proposals.
Entrepreneurs
Importantly for entrepreneurs, corporate income tax will not go up and the participation exemption will be maintained. The same applies to the expat scheme, innovation box, business succession facilities (both the transfer scheme in personal income tax and the conditional exemption in inheritance and gift tax) and loss relief. However, the new cabinet does aim to make tax schemes such as the WBSO and the working expenses scheme (WKR) less complex. The WKR will include a scheme allowing employers to help employees repay their study debt.
Private individuals
For individuals, how income from savings and investments (box 3) is determined is important. From 1 January 2028, this will be based on actual returns. The bill for this is likely to be enacted by the House of Representatives one of these days, but still needs to be piloted through the Senate.
The home ownership scheme will be retained. And the Cabinet sits on the importance of the rules making gifts to charities fiscally attractive. Tax on savings, inheritance and gifts will not be increased.
Furthermore, the Cabinet wants to encourage Dutch people to invest their savings (more) in the Dutch economy, but it is not yet clear how this will be shaped.
Freedom contribution
With the cry of freedom contribution, a simple tax increase seems to be camouflaged. For citizens, the freedom contribution is levied through income tax. For this, the Cabinet is going to tinker with the annual inflation adjustment of the rate brackets.
Companies pay their freedom contribution through an increase in the disability fund premium (the Aof premium).