On 28 September 2026, the Nederlandse Orde van Belastingadviseurs (NOB) published its formal response to the Dutch government’s Tax Plan 2027 legislative package. The response analyzes the suite of bills presented on Budget Day, covering corporate income tax, wage tax, VAT, and international tax measures. Notably, the NOB identifies several critical omissions, including the lack of a definitive timeline for the implementation of the EU Tax Omnibus simplification proposals and insufficient measures to address the “tax gap” in the digital economy. The response also references the Bureau for Economic Policy Analysis (CPB) fiche on the EU Tax Omnibus.
Key Takeaways
- Innovation Box Enhancement: NOB welcomes the proposed expansion of the innovation box regime but warns that the stricter nexus approach may disadvantage startups with cross-border R&D collaboration.
- Wage Tax Simplification: The association supports the simplification of the work-related costs scheme (WKR) but urges clarification on the treatment of hybrid work expenses to avoid disputes.
- International Tax Alignment: NOB stresses the need for swift transposition of the EU’s Directive on faster administrative cooperation (DAC8) to ensure crypto-asset reporting readiness by 2027.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement