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Netherlands Spring Memorandum 2025 Confirms VAT Increase on Sports, Culture, and Media is Scrapped and Includes Various Other Tax Measures

23 April 2025

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Proposed Changes

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Netherlands

The Dutch Ministry of Finance has announced the release of the Spring Memorandum 2025, Which outlines the spring budget adjustments and policy decisions of the current cabinet, including certain tax measures. This includes confirmation that the government has chosen to scrap the previously planned VAT increase on culture, media, and sport. In relation to this, the application of the inflation adjustment factor for income tax will be limited, which will result in smaller adjustments in income tax brackets and credits. The government will also introduce a new scheme to promote employee participation in innovative start-ups and scale-ups, providing that 65%...