{"id":1489,"date":"2024-05-16T10:01:42","date_gmt":"2024-05-16T08:01:42","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/fiscale-maatregelen-hoofdlijnenakkoord-coalitie\/"},"modified":"2026-03-03T10:34:43","modified_gmt":"2026-03-03T09:34:43","slug":"tax-measures-in-the-coalitions-outline-agreement","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/fiscale-maatregelen-hoofdlijnenakkoord-coalitie\/","title":{"rendered":"Fiscal measures outline coalition agreement"},"content":{"rendered":"<p class=\"wp-block-paragraph\">In a <a href=\"https:\/\/www.kabinetsformatie2023.nl\/kabinetsformaties\/kabinetsformatie-2023\/documenten\/publicaties\/2024\/05\/16\/budgettaire-bijlage-hoofdlijnenakkoord\" target=\"_blank\" rel=\"noopener\">annex<\/a> The outline agreement between the PVV, VVD, NSC and BBB coalition naturally includes a number of tax measures. We will briefly review the most important measures below. Naturally, the specific details of most of these measures are not yet known at this stage.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The measures to abolish the dividend tax buy-back facility with effect from 2025 are being reversed.<\/li>\n\n\n\n<li>Tax relief on labour (possibly through an additional income tax bracket).<\/li>\n\n\n\n<li>The reduction in the SME profit allowance (from 12.7% to 12.03% as of 2025) will be reversed.<\/li>\n\n\n\n<li>The increase in the Box 2 rate from 31% to 33% will be reversed with effect from 2025.<\/li>\n\n\n\n<li>A total of \u20ac100 million will be made available on a permanent basis to reduce tax rates in Box 1.<\/li>\n\n\n\n<li>No changes to the tax relief on mortgage interest on your own home.<\/li>\n\n\n\n<li>Restriction on interest deductibility for corporation tax from 20% to the European average of 25%.<\/li>\n\n\n\n<li>Abolish the reduced VAT rate for accommodation (with effect from 2026).<\/li>\n\n\n\n<li>Abolish the reduced VAT rate for cultural goods and services (with effect from 2026), with the exception of the reduced VAT rate for day-time leisure activities and cinemas.<\/li>\n\n\n\n<li>Increase the gambling tax from 30.5% to 37.8%.<\/li>\n\n\n\n<li>Taking further steps to phase out (negatively assessed) tax schemes and tackle unintended tax arrangements.<\/li>\n\n\n\n<li>Abolition of the net metering scheme for small consumers (effective immediately from 1 January 2027).<\/li>\n\n\n\n<li>Restricting the tax deduction for charitable donations under income tax and corporation tax.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>In een bijlage bij het hoofdlijnenakkoord van de coalitie PVV, VVD, NSC en BBB is uiteraard een aantal fiscale maatregelen opgenomen. We laten ze hierna de belangrijkste maatregelen kort de revue passeren. Uiteraard is de concrete invulling van de meeste maatregelen op dit moment nog niet bekend.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1489","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1489"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1489\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}