Netherlands

On 5 October 2026, the cabinet stated it will not expand the agricultural exemption (landbouwvrijstelling) for inheritance and gift tax to cover situations where dairy farmers temporarily make land available for crop rotation (wisselteelt) by arable farmers. The exemption currently applies to land used for the farmer’s own agricultural business. The government argues the existing

On 5 October 2026, the government released an assessment quantifying the administrative burden of fiscal legislation on small and medium-sized enterprises (SMEs) at €5.5 billion annually. State Secretary Eerenberg briefed Parliament on the execution of the Van Dijk/Van Eijk motion, which mandates a systematic reduction of tax-related red tape. The initiative identifies key bottlenecks, including

On 5 October 2026, the Dutch Supreme Court (Hoge Raad) issued its customary advance notice of judgments scheduled for delivery on 9 October 2026. The docket includes rulings under Article 80a of the General Tax Act (Algemene wet inzake rijksbelastingen) concerning the correction of assessments based on new facts, and Article 81 regarding the revision

On 5 October 2026, CFE Tax Advisers Europe published its weekly Tax Top 5 bulletin, summarising the most pressing European tax developments for the first week of October. As the representative body for over 200,000 tax advisers across 33 European countries, CFE’s weekly digest tracks legislative proposals, CJEU judgments, OECD guidance, and national implementation measures.

From 16 to 19 September 2026, the autumn meetings of CFE Tax Advisers Europe took place in Bucharest, Romania. Representatives from professional tax bodies across Europe gathered to discuss current fiscal developments, professional challenges, and the future of the tax advisory profession. The meeting commenced with the CFE Executive Board session, setting the strategic agenda

As of 1 October 2026, Meijburg & Co published an analysis on the growing role of green employment benefits in Dutch reward strategies. The article examines how employers are integrating sustainability-linked incentives – such as electric vehicle allowances, sustainable commuting schemes, and carbon-reduction bonuses – into compensation packages. These measures intersect with the Work-Related Costs

On 1 October 2026, the Dutch government announced an accelerated timeline for transforming the Box 3 deemed-return regime into an actual capital gains tax system under the proposed Actual Return on Investment in Box 3 Act (Wet Werkelijke Opbrengst Box 3). The move settles a key legislative dispute by committing to a full transition by

Published on 30 September 2026, the September edition of Meijburg’s Sustainability Insights for Tax & Legal provides a comprehensive update on the rapidly evolving European and Dutch ESG regulatory landscape. The briefing covers the first reporting cycle under the Corporate Sustainability Reporting Directive (CSRD), the operational launch of the Carbon Border Adjustment Mechanism (CBAM) definitive

The September 2026 edition of the NL-Africa Tax Desk newsletter, released on 30 September 2026, delivers targeted tax intelligence for Dutch and multinational enterprises operating across the African continent. This issue focuses on the Energy & Natural Resources (ENR) sector with detailed updates from Ghana and Nigeria, alongside a pan-African VAT compliance roundup covering recent

On 29 September 2026, representatives of the Jonge Orde van Belastingadviseurs (JOB) — Sophie Wilkes, Harm van Dongen, and Hidde Veeneman — met with Dutch State Secretary for Finance Eelco Eerenberg to discuss the NOB Bottleneck Note 2026. The note, delivered earlier this year, compiles practical impediments encountered by tax advisors in daily practice, ranging