The government has presented the 2027 Tax Plan. Below are the most notable proposed measures. The expected effective date is January 1, 2027, unless otherwise stated.

VAT

ViDA: E-invoicing and digital reporting now also available for domestic B2B transactions
Transfer Tax: Investment Properties and Second Homes to Be Subject to a Lower Rate and a New Exemption for Housing Associations
VAT rate for ornamental horticulture and hot-air balloon rides to rise to 21% as of 2028
New EU Customs Rules: Processing Fee for Distance Sales on the Horizon.

Payroll tax

Important Changes for Employers Regarding Payroll Taxes

Income tax

Still no decision on Box 3 – four possible scenarios

Corporate Income Tax

Public Funding Under the Microscope: Implications for Educational and Research Institutions
Proposed Restructuring Prior to a Sale: A Heavier Burden of Proof for the Tax Authority?
Expansion of the Innovation Box Flat-Rate Scheme

In conclusion

The above overview is intended to give you a general idea of relevant changes. Do you have questions about the fiscal measures as a result of Budget Day, or would you like to receive further information on a specific subject? Feel free to contact us via your relationship manager, prinsjesdag@govers.nl or by phone on 040 - 2 504 504

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