As the year comes to its end, we take a moment to take stock of what you can do to wrap up 2025 correctly, and to look ahead to 2026. What changes await you next year, and what should you consider before this year ends?
We are happy to share our Year-End Pointers with you, packed with important points of attention for individual taxpayers, entrepreneurs and employers. Our pointers will help you enter the new year well-prepared.
Update 27 November 2025: the 2026 Tax Plan has been approved by the Dutch House of Representatives, with several amendments. The Senate is expected to vote on the legislative proposals on 15 and 16 December 2025. Speak to your Baker Tilly advisor for an update on the changes.
Key points at the turn of the year
In our Year-End Pointers, we discuss the points of attention that are relevant to you. Read more about new obligations in 2026, and which matters you need to take care of before the end of 2025.
On Budget Day, the Dutch cabinet presented the 2026 Tax Plan. Although the Tax Plan has not yet been fully debated and approved, a few of the proposed legislative changes are set to come into force on 1 January 2026. It is important for you to take note of the tax consequences of these both the approved and the proposed changes.
Discover our Year-End Pointers
We have summarised some key pointers and provided an overview by topic. Download our Year-End Pointers to read more about:
Seek professional advice
Would you like to know more about which measures may affect your situation, and what steps you may want to take before the end of the year? Our advisors would be happy to discuss the tax consequences and opportunities for you and your business.
Please note: in addition to annually recurring points of attention and specific pointers for 2026, our Year-End Pointers include several pointers regarding legislative proposals that have not yet been approved by the House of Representatives and the Senate. This means it is possible that changes may yet occur, which may influence your position. Your Baker Tilly advisor can tell you more about the latest situation.
The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.
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