The Netherlands has enacted the Tax Omnibus Bill 2027, introducing changes to R&D tax relief, Pillar Two tax credits, bankruptcy debt forgiveness, motor vehicle tax and pension rules. The law generally takes effect on 1 January 2027, with some provisions applying retroactively or taking effect in 2028.
The Netherlands enacted the Tax Omnibus Bill 2027 (Fiscale verzamelwet 2027) on 28 October 2026 and published it in the Official Gazette No. 376 on 11 November 2026
The law generally takes effect on 1 January 2027, with several exceptions.
The amendments to annuity rules have retroactive effect from 1 January 2026, while changes to motor vehicle tax weight thresholds apply retroactively from 1 July 2026. Other provisions have retroactive dates ranging from 1 August 2008 to 1 January 2025.
Certain amendments, including changes to the wage tax and national insurance contributions reduction law, will take effect on 1 January 2028. These include increasing the flat-rate hourly wage used for R&D tax relief from EUR 29 to EUR 33 and clarifying rules on Pillar Two tax credits, bankruptcy debt forgiveness, owner-occupied home taxation, and delayed pension and annuity payments.
Some administrative and legal protection provisions will take effect on dates determined by Royal Decree.
Earlier, the Netherlands’ upper house of parliament approved the 2027 Omnibus Tax Bill on 27 October 2026.
