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ARTICLE · 18 SEPTEMBER 2025

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

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On Budget Day, 16 September 2025, the Dutch Government submitted the 2026 Tax Package to the House of Representatives. Several legislative proposals included in the 2026...

NetherlandsTax
Philip Siekman
Philip Siekman
Jildis Deumens
Jildis Deumens
Liselot Bakker
Liselot Bakker
Silan Leezenberg
Silan Leezenberg

On Budget Day, 16 September 2025, the Dutch Government submitted the 2026 Tax Package to the House of Representatives. Several legislative proposals included in the 2026 Tax Package concerning changes in the area of Rewards & Benefits may be relevant for employers and employees, such as the restriction of the tax-free reimbursement for extraterritorial costs, the structural continuation and increase of the RVU-exemption, the pseudo-final levy on fossil-fuel company cars made available to employees, and an increase in the taxable base of indirectly held lucrative interests.

In this article, we would like to inform you about several Rewards & Benefits related tax changes that will take effect as of 1 January 2026 or later.

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