As the end of 2025 approaches, what should you, as an entrepreneur, company director, major shareholder, employer or private individual, be arranging or preparing for? And which changes taking effect in 2026 can you plan for now? Here are ten key tips to help you get ahead.
 

1. Prepare for the 12% surcharge on company fossil-fuel cars

From 1 January 2027, employers will face an additional tax charge if they provide a company car powered by fossil fuels (with CO₂ emissions above zero) for private use for the first time. Note that commuting is classed as private use under this rule.

The tax will generally amount to 12% of the car’s list price. For vehicles made available before 2027, the levy will not apply until 17 September 2030. This means you should already take this measure into account if you are planning to make fossil-fuel cars available to staff before 2027.

If you intend to buy or lease a vehicle on a long-term basis, it may be wise to consider an emission-free model instead.

Please note:
The existing benefit-in-kind tax on company cars will remain in place. However, the reduced rate for vehicles with zero CO₂ emissions will be scrapped from 2026. If you purchase an electric car in 2025, you can still take advantage of the lower rate for up to five years.
 

2. Plan the composition of your box 3 assets

If you hold private assets, it’s important to consider how different types of assets are taxed under Box 3. The amount of Box 3 tax you pay depends not only on the total value of your assets, but also on how they are structured.

Personal-use movable property – such as household goods, jewellery or a pleasure boat – is excluded from Box 3. With some careful planning around the reference date of 1 January 2026, you may be able to reduce your tax bill. For example, consider purchasing personal-use items before 1 January 2026 rather than just after.

If you’ve sold immovable property that falls under Box 3, check whether the transfer to the notary can be completed before 1 January 2026. In that case, the deemed return on that property as at 1 January 2026 will not be 7.78%, but the much lower rate that applies to bank deposits.

Please note:
Advice on Box 3 is always specific to your personal situation and involves more factors than those mentioned here. It is therefore advisable to seek professional guidance tailored to your circumstances.
 

3. Check whether you can apply the box 3 rebuttal rule

If your actual return in Box 3 is lower than the statutory (deemed) return, you may be able to make use of the Box 3 rebuttal rule. The Supreme Court clarified this in mid-2024. In principle, it is possible to invoke this rule for the years 2017 through 2027.

However, for the tax years 2017 to 2020, this is only possible if your final income tax assessment had not yet become final and binding on 24 December 2021, and you had either lodged an objection or requested an ex officio reduction in time.

To apply the rebuttal rule, you must complete the Opgaaf Werkelijk Rendement (OWR) form. The Tax and Customs Administration has been sending letters about this in phases since July. As soon as you receive such a letter, contact our advisers promptly. In some cases, the deadline for response is only twelve weeks.

Please note:
The calculation of your actual return may differ from what you might expect. For example, unrealised gains and losses are also included. To determine whether you can invoke the Box 3 rebuttal rule, we recommend contacting our advisers for an assessment.

Tip!
If your actual return is higher than the statutory return, you don’t need to take any action. In that case, your Box 3 tax will simply be based on the statutory return.
 

4. Should you pay out dividends now or wait?

In 2025, the Box 2 tax rate will be 24.5% on income up to €67,804 (or €135,608 for partners who file jointly). For income above this threshold, the rate will be 31%.

It is therefore more advantageous to distribute dividends up to €67,804 (€135,608 for fiscal partners) rather than paying out a higher amount. Review the dividends you intend to distribute over the coming years and take these rate differences into consideration when planning the timing and amount of your dividend payments.
 

5. Anticipate VAT revision rules on services from 2026

A VAT adjustment scheme already applies to investments in movable and immovable property. From 2026, this scheme will also extend to services worth at least €30,000 (excluding VAT) that relate to immovable property.

From that point on, such investment services will be monitored in the year they are first used, plus the following four years. If, during that period, the use of the property changes between VAT-taxed and VAT-exempt activities, the VAT deduction on the investment service will be adjusted accordingly.

The scheme only applies to services that contribute to the property over several years, such as renovation or maintenance work, as well as demolition work carried out as part of a renovation. Materials, installations, machinery and tools that form part of a service and lose their independent function once installed are also regarded as part of the investment service.

The VAT revision scheme will apply to investment services brought into use on or after 1 January 2026. If you start using such services before that date, they will not fall within the scope of the new rules.

Tip and note:
The €30,000 threshold applies per service.
 

6. Enforcement of bogus self-employment

After several years of limited enforcement (except in cases of deliberate misconduct), the Tax and Customs Administration will once again start enforcing the rules on bogus self-employment from 1 January 2025.

From 2026, fines may also be imposed even when there is no evidence of intent or bad faith. Pseudo-self-employment arises when a person classified as self-employed (a freelancer) is, in reality, working as an employee under the legal criteria.

If you work with freelancers, review these arrangements carefully. Consider whether, in practice, they should actually be classed as employees. Examine what agreements have been made, how they have been documented, and whether the day-to-day working relationship reflects what is written in the contract.

Please note:
The actual working situation is what determines employment status, not the wording of the contract.
 

7. Wait until 2026 to buy a second home (or investment property)

Are you considering purchasing a property that will not serve as your main residence? For example, a second home, a garage, or an investment property such as a buy-to-let? If so, it may be worth postponing your purchase until after 2025.

From 1 January 2026, the transfer tax on properties that are not used as a principal residence will be reduced from 10.4% to 8%. This reduction applies not only to second homes but also to garages (provided they are not part of your owner-occupied home), parking spaces, holiday homes, and investment properties.

This change can result in a substantial saving. For instance, on a property worth €500,000, the lower rate would reduce the tax by €12,000. For smaller assets such as garages or storage units, the relative savings can still be significant.

If you are currently in the process of purchasing an additional property, it may be financially advantageous to finalize the transfer in 2026 rather than in 2025, depending on your specific situation and financing arrangements.
 

8. Utilize your discretionary allowance

Under the work-related expenses scheme (WKR), employers do not pay tax on reimbursements and benefits in kind provided to employees, as long as these remain within the discretionary allowance.

In 2025, this allowance amounts to 2% of the total taxable wage bill up to €400,000, and 1.18% on any amount above that. Review your figures before year-end to see whether you still have any discretionary allowance left. If so, consider using it to reward your staff with an extra benefit or gesture of appreciation.

Any unused allowance cannot be carried forward to 2026, so it’s worth planning ahead.

If you are a director–major shareholder (DGA) of a private limited company, you may also use this allowance to grant yourself a tax-free bonus, provided it passes the customary practice test.

Tip!
Up to a total of €2,400 per employee per year, the Tax and Customs Administration generally accepts that the customary practice test has been met.
 

9. Consider purchasing an annuity before the end of the year

Premiums paid towards the purchase of an annuity are tax-deductible, provided certain conditions are met. If you have a pension shortfall in 2024, you may claim an annual tax allowance for annuity contributions made in 2025.

This allowance equals 30% of your income (including both profit and salary), up to a maximum of €35,798 in 2025.

In addition, if you have any unused allowance (reserveringsruimte) carried forward from previous years, you may use up to €42,108 of it in 2025.

To benefit from this deduction, make sure you pay the annuity premiums before the end of 2025. Only then can you include them in your 2025 income tax return. As a further benefit, paying the premium this year will reduce your bank balances as of 1 January 2026, which may also lower your Box 3 tax for 2026.

Please note:
Annuity contributions are only deductible if there is insufficient pension accrual. The tax allowance for 2025 is therefore based on your pension shortfall for 2024.
 

10. Do not let your reinvestment period expire

Be sure not to let the period for using any reinvestment reserve (HIR) you have created in previous years lapse. As a rule, a reserve formed in 2022 must be used by 31 December 2025. If you fail to reinvest within this period, the HIR will be released and become taxable.

Tip!
In certain exceptional cases, it is possible to extend the reinvestment period. Please contact our advisers for guidance on whether this applies to your situation.

Please note:
Some of the measures outlined above have not yet been finalized and are still subject to approval by the new House of Representatives and the Senate. We would therefore be happy to discuss your personal situation and advise you on whether taking action now is appropriate.

Contact us

*
*
*
*
*

Recent news

personeelstekort_thumb.jpg
12/05/2025
Compensation for Transitional Payment – Current Status

The compensation for transitional payments has become well established. This compensation scheme for transitional payments was introduced on 1 April 2020 for employers – but what is the current situation?

Objection.jpg
08/05/2025
Mass Objection Procedure for Tax Interest on Income Tax (IB)

From 8 May 2025, objections against tax interest on income tax (IB) assessments have been classified as mass objections. This classification also applies to other taxes, including wage tax and value-added tax (VAT). Submit your objection on time!

Geld 3.jpg
19/03/2025
Funds Deposited with a Director and Major Shareholder Also Count as Excessive Borrowing

If a private limited company (BV) places funds with a director and major shareholder while retaining economic ownership, the Dutch Tax and Customs Administration considers these funds as debt under the Excessive Borrowing from Own Company Act.