Dutch Tax Plan 2027

On September 15, 2026, Dutch Budget Day (Prinsjesdag), the Dutch government released its tax plan for 2027 and some other tax related legislative proposals. In this publication, we will highlight the most important topics and take the opportunity to discuss some other notable Dutch tax developments for 2027 and beyond.

1. Introduction

2. Corporate income tax​
2.1 The participation exemption no longer applies to priced-in components
of hedging instruments for participations in foreign currencies
2.2 Opting out of the Dutch participation exemption on foreign exchange
results on hedging instruments after an earlier opt-in
2.3 The statutory presumption of abuse in demergers and business
mergers is no longer included in the Dutch Corporate Income Tax Act