The Netherlands’ upper house has approved the 2027 Fiscal Omnibus Bill, which raises the flat-rate hourly wage for R&D tax relief and clarifies several tax rules, with most changes applying from 1 January 2027.
The Netherlands’ upper house of parliament approved the 2027 Omnibus Tax Bill (Fiscale Verzamelwet 2027) on 27 October 2026.
The lower house adopted the bill on 6 October 2026.
The Dutch Fiscal Omnibus Act 2027 updates several tax rules, with most changes taking effect retroactively from 1 January 2027. It raises the flat-rate hourly wage used for R&D tax relief from EUR 29 to EUR 33. It also clarifies Pillar Two tax credits, bankruptcy debt forgiveness, owner-occupied home taxation, delayed pension and annuity payments, and motor vehicle tax exemptions.
The bill will now go to the King for signature.
