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Overview of Main Dutch Tax Changes for 2025

19 December 2024

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Approved Changes

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Netherlands

The Dutch Ministry of Finance has published an overview of the Main Tax Changes for 2025. This follows the approval of the Tax Plan for 2025 and other related legislation by the Senate on 17 December 2024. The measures are largely in line with the original proposals, although certain amendments were made, including amendments approved earlier by the House of Representatives. Some of the main changes include: The reversal of the previously approved repeal of the tax-free share buyback facility for listed companies from 2025, exempting companies from dividend tax on purchases of their own shares subject to certain conditions;...