Eight weeks 

In principle, the Tax and Customs Administration has eight weeks to process your VAT refund claim. If this takes longer, you are entitled to compensation for tax interest provided that the VAT refund relates to a previous year and 1 April has already passed. 

Example 
The Tax and Customs Administration receives your request for a VAT refund for the fourth quarter of 2025 on 20 January 2026. If you have not yet received a refund decision from the Tax and Customs Administration by 1 April 2026, you are entitled to compensation for tax interest from 1 April 2026. 

Calculation of tax interest 

The period over which tax interest is calculated begins on 1 April or eight weeks after receipt of your claim (if this is later than 1 April). The period runs until fourteen days after the date of the refund decision. 

Continuation of example 
If the Tax and Customs Administration issues a refund decision dated 15 June 2026, it must reimburse 5% tax interest for the period from 1 April 2026 up to and including 29 June 2026. 

Timely appeal against the rejection of a VAT refund claim 

Has the Tax and Customs Administration wrongly rejected your VAT refund claim? If so, you must lodge an objection in good time, i.e. within six weeks of the date of the rejection notice. If the Tax and Customs Administration subsequently grants the VAT refund, you are also entitled to reimbursement of tax interest. 

Please note! In response to enquiries on this matter, the Tax and Customs Administration has stated that there is no entitlement to reimbursement of tax interest if the original application for a VAT refund was submitted too late and/or if the appeal against the rejection notice was lodged too late. 

Right of access to tax records 

It is laid down in law that taxpayers have the right to inspect their own tax files held by the Tax and Customs Administration. In the letter, the State Secretary sets out how the implementation of this right of access to tax files will take shape in the coming years, what the intended timetable is and what exceptions will be made to the right of access.  

Fragmented 

At present, the Tax and Customs Administration does not yet have a centralised file system: the information in the tax file remains highly fragmented across dozens of unlinked systems. To facilitate the right of access to tax files, the Tax and Customs Administration will therefore need to implement a change in its working methods. The aim is to achieve a structured, externally oriented and accessible filing system, according to the State Secretary. The documents in the tax file will be made available digitally in stages over the coming years. 

‘Keuze digitaal’ programme 

Under the ‘Keuze digitaal’ programme currently being implemented within the Tax and Customs Administration, decisions, invitations, reminders and submitted documents will gradually become available on MijnBelastingdienst (Business) by 2030. This will later be expanded to include standard letters and automated messages, followed by information from individual files, for example regarding the processing of a tax return. 

 Timeline 

The letter also sets out a provisional timetable, which includes the planned introduction of the right of access to tax records:  

• Phase 1 covers access to formal correspondence, such as tax assessments, decisions, formal letters and submitted forms. The plan is to introduce this for VAT in 2026, for vehicle taxes, payroll taxes, corporation tax and gift and inheritance tax in the period 2027–2028, and for income tax in 2029. 
• Phase 2 provides access to the reasoning behind decisions, such as the grounds for an assessment and the progress of a case. This is planned for all the taxes listed in Phase 1 during the period 2029 to 2031 inclusive. 
• Phase 3 will provide access to a comprehensive and coherent case file. This is planned from 2032 onwards. 

Exception for excise duties and consumption taxes 

For Customs, the right of tax inspection would only apply to excise duties and consumption taxes. However, the State Secretary is excluding these levies from the right of tax inspection. The State Secretary points out that this does not mean that Customs is not committed to further improving the information position and legal protection of taxpayers.

Increase in the first bracket of the WKR discretionary allowance or its abolition?

Legislation passed at the end of 2024 already stipulates that the first bracket of the WKR’s discretionary allowance will rise from 2% to 2.16% with effect from 1 January 2027. However, following an evaluation of the WKR covering the years 2019–2024, SEO Economic Research (SEO) has recommended that the first bracket of the discretionary allowance should be abolished altogether. It is likely to become clear on Prinsjesdag 2026 whether the government will adopt this recommendation.

Other changes to the WKR

It will also become clear then whether the government will adopt the following recommendations from SEO:

• allowing the tax-free home-working allowance and travel allowance to be claimed on the same day;
• increasing the 80% final levy payable when the tax-free allowance is exceeded;
• abolishing the service-time exemption of one month’s salary on the occasion of a 25- or 40-year service anniversary;
• introducing a targeted exemption for directors’ and officers’ liability insurance premiums;
• the statutory establishment and indexation of the efficiency threshold of €2,400.

It is expected that, at the very least, the targeted exemption for discounts and allowances on products from the company’s own business will be abolished.

Changes to the expat scheme

The reimbursement rate under the expat scheme (formerly the 30% scheme) will be reduced from 30% to 27% with effect from 1 January 2027. At the same time, higher salary thresholds will also apply. These changes have already been incorporated into the legislation. The government has indicated that it does not intend to make the expat scheme any more restrictive.

Increase in the tax-free allowance for travel expenses

As previously announced – and having already come into force with retroactive effect from 1 January 2026 – the tax-free allowance for travel expenses has been increased from €0.23 to €0.25. This increase applies to the tax-free travel allowance that an employer pays to their employee, and to the deductible business travel expenses of a self-employed person or a person receiving income from a business for income tax purposes. From the 2026 income tax return onwards, you may also take this higher amount into account when calculating deductible medical expenses.

Please note! The increase to €0.25 is currently set out in a decree, but will also be incorporated into law as part of the 2026 Prinsjesdag tax package.

Pseudo-final levy on fossil-fuelled passenger cars

From 2027, an employer who makes a passenger car available to an employee – i.e. a company car – will be required to pay a 12% pseudo-final levy to the Tax and Customs Administration on the list price of the passenger car, including VAT and BPM. This proposal was already adopted last year, but amendments are expected on Prinsjesdag 2026, such as an exemption from the pseudo-final levy for replacement cars in the event of damage, repairs and maintenance, and an exemption from the levy for driving school cars.

Youngtimer scheme

The government is considering not raising the age limit under the youngtimer scheme from 16 to 25 years in one go on 1 January 2027. A company car covered by the youngtimer scheme is subject to an additional tax liability of 35 per cent of its market value, rather than the standard additional tax liability that applies to newer cars. The government is considering an alternative phasing-out approach instead of the increase to 25 years with effect from 1 January 2027.

Greentimer scheme

The government is considering introducing a new tax relief scheme for electric cars between five and eight years old. This scheme is expected to be named the ‘Greentimer’ scheme.

Tax scheme for share options at start-ups and scale-ups

There is a plan to introduce a tax relief on payroll tax for benefits arising from share options for employees of start-ups and scale-ups. The tax relief will take the form of limiting the tax base for benefits from share options to 65 per cent, so that tax is levied on a lower benefit amount. The effective payroll tax rate will then be approximately 32 per cent, which is roughly equivalent to the tax rate on share options in box 2.

The government has previously indicated its intention to present the relevant bill to the House of Representatives in September 2026. The aim is for the reduced payroll tax on share options to come into force on 1 January 2027.

Entrepreneur’s allowance

With regard to tax relief options for entrepreneurs, the following changes are expected in the tax package:

• an increase in the energy investment allowance (EIA) rate from 40% to 45.5% from 2027;
• a reduction in the cessation allowance and the co-worker allowance by 75 per cent with effect from 1 January 2027, and their abolition with effect from 1 January 2028;
• a reduction in the start-up allowance from 1 January 2027 and its abolition from 1 January 2028.

Private individuals

For private individuals, the deduction for specific healthcare costs is likely to be abolished with effect from 1 January 2028. Furthermore, on Prinsjesdag, various amendments are expected to the ‘Actual return on investment in Box 3’ bill, which is still under consideration by the Senate. There are several options for this, on which the government will take a decision in August.

Transfer tax

The general residential rate for transfer tax is likely to be reduced from 8% to 7% with effect from 1 January 2027. This rate applies to the acquisition of residential properties which the purchaser does not intend to use as their main residence.

For transfers of residential properties between housing associations within the social housing sector, there is likely to be an exemption from transfer tax.

VAT

The plan to increase the VAT rate on floricultural products from 9% to 21% with effect from 1 January 2028 is also expected to feature in the tax packages announced on Prinsjesdag 2026.

Online consultation on the ‘Appropriate Tenancy Agreements’ Bill 

For example, an online consultation on the ‘Appropriate Tenancy Agreements’ (in Dutch: Passende huurcontracten) Bill is running from 2 July to 28 August 2026. The aim is, on the one hand, to offer tenants rent protection more quickly, whilst, on the other hand, to provide students and migrant workers with the option of entering into a temporary tenancy agreement. 

Under the bill, short-stay lettings are limited to a maximum of 30 days. This means that short-stay lettings without rent protection can effectively only be used for holiday lettings. 

Students, however, will be given the option to enter into a temporary tenancy agreement for a maximum of two years. This is already possible if a student moves to another municipality to study. If the bill is passed without amendment, this will also apply to students who already live within the municipality. It will also become possible to enter into a temporary tenancy agreement of up to two years with a migrant worker. 

Please note! The government is open to resolving other issues that have arisen following the entry into force of the Fixed-Term Tenancy Agreements Act (in Dutch: Wet vaste huurcontracten) on 1 July 2024. In response to the online consultation, anyone can submit ideas on this matter. 

Legislative amendment to encourage subletting 

To make letting rooms more attractive, a legislative amendment has been tabled in the House of Representatives to encourage the letting of rooms (in Dutch: hospitaverhuur). The aim is to make it possible, with effect from 1 January 2027, to: 

• Enter into a temporary room-let tenancy agreement for a maximum of five years, with a nine-month trial period. The notice period during that trial period will be three months. 
• Terminate the room rental contract in the event of the (forced) sale of the property, the death of the landlady, or the relocation of a landlady who lives in a rented property. 
• At the landlady’s request, not to include the room tenant’s income when calculating the income-related rent increase. 

Rented properties must have at least energy label D from 2029 

Owners of rental properties are obliged to improve the sustainability of their properties so that, by 1 January 2029 at the latest, they have at least energy label D. Rental properties may then no longer have energy labels E, F or G. The draft decree setting out these statutory minimum energy performance requirements for rental properties was sent to the House of Representatives and the Senate on 10 July 2026. 

Please note! As a private landlord, you can apply for the Subsidy Scheme for the Sustainability and Maintenance of Rental Properties (SVOH) (in Dutch: Subsidieregeling Verduurzaming en Onderhoud Huurwoningen) to make your rental property more sustainable. 

Simpler procedures for adding storeys, subdividing and sharing homes 

The government intends to make it legally easier for local authorities to facilitate the addition of extra storeys, the subdivision of properties and shared accommodation in existing buildings, and to remove obstacles. This should make the planning permission processes less complex and time-consuming. 

Please note!The government has stated that local authorities do not need to wait for the legal implementation of this proposal. Local authorities can already obtain support through the National Centre of Expertise for Housing Construction (NEW) (in Dutch: Nationaal Expertisecentrum Woningbouw).   

Employment contract for an hourly rate below €38? 

The introduction of the legal presumption does not mean that every contractor working at an hourly rate below €38 is automatically employed by the company. It does, however, mean that the presumption of an employment relationship is accepted. The contractor may rely on this presumption, but the company has the option to demonstrate that no employment contract exists.

If the company fails to prove this, the contractor is entitled to all the protection afforded by employment law. This includes continued payment during holidays and sick leave, and protection against dismissal 

Not applicable to the UWV, the Tax and Customs Administration and the Labour Inspectorate 

The contractor may rely on the legal presumption, but it has effect only under civil law. This means that the UWV, the Tax and Customs Administration and the Labour Inspectorate will not assess this legal presumption. They will continue to carry out their own investigations based on the elements of work, pay and a relationship of authority. 

Immediate effect from 31 December 2026 

The legal presumption will come into force immediately on 31 December 2026. Do you have a contractor who is already carrying out work for you before 31 December 2026 at an hourly rate of less than €38? And will that contractor still be doing so from 31 December 2026 onwards? If so, from 31 December 2026 there will be a presumption that this contractor is employed by you. 

What is Solvit?

Solvit is a body established by the European Commission that mediates in disputes regarding the correct application of EU law. Solvit’s services are free of charge.

What kinds of problems?

The issues you can bring to Solvit are diverse. These include problems related to visas, child benefits, or pensions. For businesses, issues concerning trade and services, the recognition of professional qualifications, and VAT refunds are particularly relevant.

Please note!You cannot use Solvit if you have a problem with another business, if you have a problem as a consumer, or if you are seeking compensation. Solvit also cannot help if your case has been brought before a court.

Procedure

A complaint or problem can be submitted online. You must indicate the nature of the problem and which government agency you wish to report the issue to. You may also attach relevant documents, such as correspondence. After submission, the Solvit center in your own country will contact you to prepare your case and then forward it to the Solvit center in the country to which your complaint relates. The goal is to resolve a problem within ten weeks.

Examples

On the Solvit website, you’ll find numerous examples of cases that have been resolved with Solvit’s help. These include, for example, the failure to refund VAT or delays in doing so. Another case involves the refusal to issue a certificate of inheritance. Yet another example involves the refusal to allow a product onto the French market, even though it complied with European regulations.

Also for advice

Solvit can also be contacted if you need advice on your EU rights. If necessary, you will be referred to services that can provide better assistance. Requests for advice are answered within a week.

Reduced Dutch truck toll

Starting July 1, 2026, truck owners will pay a toll per kilometer driven on nearly all highways and a number of other roads (the Dutch truck toll). The amount of the toll depends, among other things, on CO2 emissions and averages €0,191 per kilometer. Due to the reduction, the truck toll will average €0,148 per kilometer. The reduction will be in effect from September 1, 2026, through December 31, 2026.

Let op! The government intends to use this measure to compensate the transportation sector for the sharp rise in fuel prices resulting from the conflict in the Middle East. The reduction amounts to a tax relief of €80 million.

Inspections

Starting July 1, 2026, the Road Transport Agency (RDW) will check whether you are paying the truck toll. This will be done at fixed locations, for example using cameras above the road, but also with mobile devices.

Please note!Enforcement is largely carried out by the RDW, but partly by the Human Environment and Transport Inspectorate (ILT) and the Central Judicial Collection Agency (CJIB). The Truck Toll Enforcement Plan sets out how the government monitors compliance with the truck toll.

Fines for Not Having a Toll Box

Business owners can expect hefty fines if they fail to pay the truck toll in full or in part. The truck toll is recorded and collected electronically. Business owners who have not signed a contract with a provider for a toll box can expect a fine of €800. Until January 1, 2027, there is still some leniency, and this fine amounts to €400.

Please note! If you haven’t yet signed a contract with a provider for a toll box, be sure to do so before May 31, 2026, so you have enough time to receive and install the device before July 1, 2026.

Fines for errors with toll boxes

Fixed fines also apply for errors with the toll boxes that record the truck toll. If the toll box is turned off, not working (properly), or if you are driving with a toll box that belongs to another truck, the fine is €500. Here too, some leniency applies until January 1, 2027, with a lower fine of €250.

Please note! You can receive a maximum of one fine within a 24-hour period. If there is more than one violation, only the highest fine amount will be imposed.

Employers and employees

Employers may provide their employees in the Netherlands with a tax-free travel allowance of €0,25 per kilometer retroactively effective January 1, 2026. Until now, this tax-free amount was €0,23 per kilometer in 2026.

This amount applies to commuting and business travel. It does not matter which mode of transportation the employee uses. The allowance therefore applies to travel by car, bicycle, on foot, or by public transportation.

Please note!The government is encouraging employers to utilize this maximum tax-free travel allowance, but an employer is not required to actually reimburse the employee €0,25 per kilometer. The amount of the allowance is and remains an agreement between the employer and the employee.

Tip! If an employee travels by public transportation, an employer may also choose to reimburse the actual costs of public transportation tax-free. This was already possible and has therefore not changed.

Tip! Employers who make use of the retroactive effect may use correction notices to incorporate the increase in the tax-free travel allowance into the 2026 payroll-tax returns already filed.

Entrepreneurs and profit-sharing participants

The increase from €0,23 to €0,25 also applies to entrepreneurs subject to income tax (IB) and profit-sharing participants. They will be able to claim deductible business travel expenses at a rate of €0,25 per kilometer in their 2026 income tax return for the entire year 2026.

Volunteers

A volunteer who waives their right to a travel allowance may also include €0,25 per kilometer for their mileage throughout 2026 when calculating their charitable donation deduction on their 2026 income tax return.

Please note! Only the amount has changed from €0,23 to €0,25 per kilometer. The other conditions for this deduction remain unchanged. You must therefore still meet these conditions before you are eligible for the deduction..

Individuals

Individuals can also claim €0,25 per kilometer for the entire year in their 2026 income tax return. This applies to:

• deduction of travel expenses to, among other places, a doctor or other healthcare provider and a pharmacy,
• deduction of travel expenses for visiting the sick, and
• deduction of travel expenses related to weekend expenses for people with disabilities.

Please note!Additional conditions also apply to these deductions. These have not changed, so you must still meet them to be eligible for the €0.25 per kilometer deduction.

Structural

The approval to reimburse €0,25 instead of €0,23 tax-free is included in a policy decision. On Prinsjesdag 2026, this will be included in a bill. The increase from €0,23 to €0,25 is not just for 2026, but is structural. This means that the €0,25 rate will still apply after 2026.

Affordable unlimited train travel

The government is exploring further measures to mitigate the impact of high fuel prices. For example, there is a proposal to offer unlimited train travel during off-peak hours (weekdays between 9 a.m. and 4 p.m. and from 6:30 p.m. to 6:30 a.m., and all day on weekends and holidays) for €49 per month. This would be available from June 21 to September 1, 2026.

Please note! A similar product for unlimited travel during off-peak hours with NS already exists. It is called Flex Dal Vrij and currently costs €127.95 per month. During the period from June 21 to September 1, 2026, this would cost €49 per month.

What does this mean for you?

If you owe taxes, you will receive a notice from the Tax and Customs Administration. The new account number will be included in the notice regarding the taxes due.

Please note!The new account number does not affect the payment method. For example, online payments will still be possible.

The most commonly used new account number for the Tax and Customs Administration is NL04 RABO 0200112244. However, please note that different new account numbers are used for some taxes.

Note regarding recurring payments

If you pay the Tax and Customs Administration periodically via direct debit, you do not need to do anything. The payments will be automatically transferred to the new account number.

You only need to be careful if you have arranged a recurring payment differently, for example via a recurring transfer with your bank. In that case, you must ensure that the account number is updated yourself.

Using the old number is (still) fine

If you accidentally use the “old” account number for a payment to the Tax Authority, your payment will still be forwarded to the Tax Authority and processed there for the time being. The Tax Authority has made arrangements with ING regarding this, so that taxpayers are not penalized.

New income tax account number effective April 20, 2026

To pay a provisional or final income tax assessment, you can use the new account number starting April 20, 2026. 

Benefits

The Benefits Service is also switching to Rabobank and will therefore have a new account number starting May 1, 2026. From that date, you can make payments to the Benefits Service using the new account number NL04 RABO 0200112244. The Benefits Service will make its first payments from this number on Monday, June 22, 2026.

Please note! Here too, if you make a payment to the old account number, the payment will be forwarded to the Tax and Customs Administration’s new account number for the time being.

Tax and Customs Administration warns against phishing

Due to the change in account numbers, the Tax and Customs Administration strongly warns against phishing. Criminals regularly attempt to collect non-existent tax debts from taxpayers via email, text message, WhatsApp, or by phone. However, the Tax and Customs Administration never collects taxes in this manner. If you are unsure whether a message is genuine, follow the step-by-step guide on the Tax and Customs Administration’s website and verify the account number. 

Increase of 1.90%

The indexation of the statutory minimum hourly wage is based on the average percentage change in contractual wages across the private sector, the subsidized and premium-supported sectors, and the public sector. In total, the statutory minimum hourly wage will increase by 1.90% as of July 1, 2026, compared to January 1, 2026. This brings it to €14.99.

Please note! As a result, the reference monthly wage will increase to €2,337 gross per month as of July 1, 2026. This reference monthly wage is used to determine the amount and indexation of various benefits.

Statutory minimum youth wages also rising

The statutory minimum youth wages are a percentage of the statutory minimum hourly wage that applies to everyone aged 21 and older. Due to the indexation of the statutory minimum hourly wage, the minimum youth wages will also increase as of July 1, 2026.

AgePercentageMinimum hourly wage21 years and older 100% € 14.99 20 years 80% € 11.99 19years 60% € 8.99 18years 50% € 7.50 17years 39.5% € 5.92 16years 34.5% € 5.17 15 years 30% € 4.50

Please note! The percentage for employees aged 16 through 20 will increase effective January 1, 2027. For a 20-year-old, this will then be 87.5%, for a 19-year-old 75%, for an 18-year-old 62.5%, for a 17-year-old 50%, and for a 16-year-old 40%. For a 15-year-old, the percentage will remain at 30%.

Minimum youth wage for BBL students also increases

BBL students (students in a vocational training program with an employment contract) aged 15 through 17 and 21 and older are entitled to the minimum hourly wage as stated above. For BBL students aged 18 through 20, lower rates apply.

AgePercentageMinimum hourly wage 20 years 61.5% € 9.22 19 years 52.5% € 7.87 18 years 45.5% € 6.82

Please note! Effective January 1, 2027, there will no longer be any lower rates for BBL students aged 18 through 20. BBL students in this age group will therefore be entitled to the standard minimum youth wage.