The Dutch government has launched public consultation on the proposed Omnibus Tax Act 2028, which would amend the Income Tax Act 2001, Corporate Income Tax Act 1969, and Successions Act 1956 to streamline administrative procedures across business succession, excessive borrowing restrictions, hybrid entity taxation, reorganisation facilities, and pension withholding obligations.
The Dutch government has put forward a comprehensive legislative package designed to refine the Income Tax Act 2001, the Corporate Income Tax Act 1969, the Successions Act 1956, and other tax frameworks. Following this, the government has opened a public consultation on the proposed omnibus tax bill, which runs from 17 July to 10 September 2026.
By addressing practical bottlenecks—such as rigid registration deadlines, complex reorganisation applications, and outdated reporting procedures—the proposed amendments seek to align tax liabilities more closely with economic realities.
The primary measures included in this legislative proposal are:
Abolition of BRP alignment for moving datesÂ
Currently, the start and end dates for calculating the imputed income from an owner-occupied dwelling are strictly tied to the moving date registered in the Municipal Personal Records Database (BRP). Because taxpayers often fail to register their address changes within the required five days, this strict alignment can lead to incorrect calculations, such as applying the tax to the wrong house. The proposal abolishes this strict legal alignment, reverting to the actual, factual moving date. While the Tax Administration will continue to pre-fill tax returns using BRP data, taxpayers are now legally obliged to adjust the pre-filled data to reflect their actual moving date if it differs from the BRP registration.
Restrictions on fictitious regular benefits for excessive borrowingÂ
The rules surrounding excessive borrowing from one’s own company (Box 2) are being tightened. Previously, when an excessive debt was repaid, a negative fictitious regular benefit could be claimed even if the debt was taxed under a comparable foreign scheme. The new proposal restricts this: a negative benefit is now only allowed if the amount was previously subject to taxation in the Netherlands as a fictitious regular benefit. Furthermore, for taxpayers immigrating to the Netherlands, the maximum debt threshold is set to the debt amount upon immigration, with a minimum of EUR 500,000. Repaying these debts will actively reduce this maximum threshold (but not below EUR 500,000) to discourage immigrants from taking on new excessive debts from their companies while subject to Dutch tax.
Expansion of business succession facilities for crop rotationÂ
For the business succession relief (DSR ab and BOR), real estate leased to third parties is typically excluded as non-qualifying investment assets under the “real estate measure”. The proposal expands the exception for agricultural land temporarily leased out for “necessary crop rotation”. To qualify for the relief, the lease must aim to maintain or improve soil quality for the lessor’s own future crops and must not last longer than necessary. To prevent abuse, the amount of land leased out cannot be more than twice the size of the land the lessor concurrently leases for their own agricultural use.
Objective tax liability for reverse hybrid entitiesÂ
The proposal adjusts the objective tax liability for reverse hybrid entities that are not actually established in the Netherlands. By amending the Corporate Income Tax Act, the foreign substantial interest regime will apply to these entities, aligning their treatment with standard entities incorporated under Dutch law but established abroad.
Statutory rollover for reorganisation facilitiesÂ
Currently, business mergers, legal mergers, and demergers often require a formal application to the Minister to roll over book values tax-free. The proposal replaces this standard application procedure with a statutory rollover option for standard cases where future taxation is ensured, subject to standard conditions set by ministerial regulation. The formal request procedure, which ends in an appealable decision, will remain mandatory only for complex cases where subsequent taxation cannot be inherently guaranteed without tailored conditions.
Transitional regime under the 2025 Tax Qualification Legal Forms ActÂ
A transitional regime was introduced with retroactive effect to 1 January 2025, to address the transition of open limited partnerships (open CVs). If a partner becomes co-entitled to the enterprise’s assets because the CV becomes transparent under the new qualification rules, this co-entitlement will be treated as a direct continuation of the previously driven enterprise. This ensures that taxpayers can still utilise the Box 2 business succession relief upon future inheritance or gifting.
Withholding tax on overdue pensions and annuities
If the ultimate statutory start date for drawing down an annuity or pension is exceeded, the policy is legally deemed surrendered. To improve compliance and reporting, a new 52% withholding tax obligation will be introduced on these deemed surrenders. Additionally, the discretionary power of the tax inspector to extend these deadlines due to special circumstances is being entirely abolished.
Abolition of the innovation box production costs decision
As of now, the Tax Administration must issue a formal, appealable decision (beschikking) determining the balance of unrecovered production costs for the innovation box alongside the corporate tax assessment. Because these costs are usually pre-agreed in settlement agreements, the formal decision offers no practical added value and creates an administrative burden. This formal decision process is therefore abolished.
Extension of the gift tax filing deadlineÂ
The minimum statutory filing deadline for gift tax returns is permanently extended from two months to four months following the end of the calendar year. Consequently, if a return is filed late or not at all, the timeline for the Tax Administration to issue a supplementary assessment shifts from four to six months after the end of the year.
Notification obligation for shares in real estate legal entitiesÂ
To improve the Tax Administration’s information position, a new mandatory notification obligation is introduced for the transferor of shares in a real estate legal entity (OZR). The transferor must notify the tax inspector within two weeks of the acquisition. This specifically targets share transfers that occur via private deeds without the involvement of a civil-law notary, where the tax authority would otherwise lack visibility.
Extended statute of limitations for two-stage inheritances
In a two-stage inheritance, a first heir inherits under a resolutive condition, and upon their death, the remainder passes to a second heir. The Tax Administration sometimes loses the ability to levy tax on the second heir because they are unaware the first heir has died until the standard assessment period has already expired. The law will be amended to automatically extend the assessment term by the amount of time elapsed between the fulfilment of the condition (the inheritance passing to the second heir) and the official registration of the first heir’s death certificate in the civil registry.
