Netherlands

On 12 October 2026, CFE Tax Advisers Europe released its weekly Tax Top 5 bulletin, providing a curated overview of the most significant European tax developments for the period. As the leading federation of tax advisers in Europe, CFE monitors legislative activity across EU institutions, the OECD, and national jurisdictions to deliver timely intelligence to

On 12 October 2026, the Dutch Tax Administration (Belastingdienst) issued a formal communication regarding the Becon deferral scheme (Becon-uitstel), which allows taxpayers to defer payment of corporate income tax assessments pending objection or appeal. The Tax Administration warned that entities with problematic or incomplete deferral payment schedules may face proactive outreach from the Fraud Investigation

On 12 October 2026, the Dutch Supreme Court (Hoge Raad) issued a landmark ruling clarifying the corporate income tax deductibility of cash bonuses paid to employees or directors for the cancellation of conditionally granted share rights. The court determined that the deduction limitation under Article 10b of the Corporate Income Tax Act 1969 applies only

On 9 October 2026, the Dutch Tax Administration (Belastingdienst) announced the opening of registration for the annual Intermediary Days (Intermediairdagen), scheduled for late 2026. These events target tax advisers, payroll professionals, and other tax intermediaries, providing direct access to policy makers and technical specialists from the Tax Administration. The 2026 programme focuses on the Tax

On 7 October 2026, the Dutch Cabinet submitted a legislative proposal to amend the Wet hersteloperatie toeslagen (Recovery Operation Allowances Act) to the Tweede Kamer (House of Representatives). This amendment follows the ongoing fallout from the toeslagenaffaire (childcare benefits scandal), where thousands of parents were wrongly accused of fraud and forced to repay allowances. The

On 5 October 2026, the District Court of North Holland ruled that a Dutch private company (BV) charging excessive interest on a loan to its director-major shareholder (DGA) cannot correct the resulting overstatement of profit via the “foutenleer” (error correction doctrine) in the oldest open tax year. The court determined that the excessive interest does

On 5 October 2026, the Dutch Tax and Customs Administration (Belastingdienst) opened registration for the annual Intermediairdagen (Intermediary Days) 2026, scheduled to run from 3 November to 1 December 2026 across eight locations nationwide. These events represent the primary engagement platform between the tax authority and the professional tax intermediary community — including tax advisors,

On 5 October 2026, the Court of Appeal Arnhem-Leeuwarden submitted prejudicial questions to the Dutch Supreme Court (Hoge Raad) seeking clarity on when a judicial decision qualifies as “new jurisprudence” for purposes of a request for discretionary reduction (ambtshalve vermindering) under the General Tax Act. The referral centers on whether the 2022 “Firefighter ruling” (Brandweermanarrest)

On 5 October 2026, the State Secretary of Finance presented amendment notes (nota van wijziging) to the House of Representatives for two key legislative proposals: the Tax Plan 2027 (Belastingplan 2027) and the Other Fiscal Measures 2027 (Overige Fiscale Maatregelen 2027). These notes detail modifications to the original bills, reflecting parliamentary debate, stakeholder feedback, and

On 5 October 2026, the Dutch cabinet informed Parliament that it sees no reason to launch a dedicated investigation into family mortgages and gift-loan constructions. The government maintains that existing tax rules and jurisprudence adequately address arrangements where the intention from the outset is that interest payments are funded from gifts. In such cases, the