Tax plan 2025: what will change for you?

What are the important changes in the Tax Plan 2025? We outline them and elaborate on the consequences.

On Budget Day (Tuesday 17 September 2024), the government will announce the tax measures for the coming year. Through this website, Forvis Mazars informs you about the changes that are relevant to you. On Budget Day, we will list the tax measures from the Tax Plan 2025 for you. Also, during our special breakfast sessions on Wednesday morning 18 September 2024 from 07.30 AM until 10.00 AM, our experts will be happy to update you on the Tax Plan 2025 and other tax developments. You can register for one of these breakfast sessions here.

The government has already announced a number of tax measures that will be presented on Budget Day:

  • The business succession regulations (BOR) will be further amended. For example, access will be limited to ordinary shares with a minimum 5% interest in the share capital. The continuation period for gifts is expected to be reduced from five to three years;
  • In VAT, a deduction revision on certain real estate investment services will be proposed to prevent unwanted and improper deduction of VAT generated by short-term rental constructions;
  • An anti-fragmentation measure will be added to the generic interest deduction limitation in corporate income tax (the earnings stripping measure) for real estate entities. Real estate entities that rent out real estate (to third parties) can then no longer use the €1 million threshold;
  • The outline agreement of the new cabinet includes various tax measures that may already be included in the Tax Plan 2025 on Budget Day. 
  • The government may present new proposals to change the box 3 system on Budget Day.

We would also like to see you on Wednesday morning 18 September 2024 at 07.30 AM during one of our Budget Day breakfast sessions in Rotterdam, Enschede or Amsterdam (English).

Register for the breakfast session

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