This 2026 Omnibus Tax Bill introduces various primarily technical, smaller-scale amendments, proposals, and corrections across multiple tax laws.
The Dutch lower house of the parliament approved the 2026 Omnibus Tax Bill, and published it on its website, on 23 September 2025.
The Omnibus Tax Bill 2026 introduces a series of amendments to multiple tax laws under one framework to ensure that regulations remain up to date and effective. The key provisions of this legislation cover annuities, qualifying non-resident taxpayers, revisions to the small business scheme, customs, and allowances.
The changes are intended to take effect on 1 January 2026.
The key provisions of this legislation are as follows:
Anti-abuse rule
An anti-abuse rule has been introduced to stop the non-taxability of annuity payments, which effectively closes various existing loopholes.
Corporate Income Tax Act of 1969 amendment
An amendment to the 1969 Corporate Income Tax Act simplifies mixed expense rules by tying non-deductible amounts to employees’ wages, subject to wage tax.
Documentation for qualifying foreign taxpayers
An amendment suggesting that taxpayers aiming to qualify as a “qualifying foreign taxpayer” be required to submit an income statement only upon the tax inspector’s request.
Tax credit appeals restrictions
For tax credits on low-taxed investment participations, foreign business profits, and benefits from a controlled entity, an amendment states that objections and appeals can only be made against decisions on unused (carried forward) tax credits for the most recent year.
EU SME scheme
The EU SME Scheme introduces an amendment to existing legislation aimed at clarifying information disclosure requirements while preventing issues such as unintentional double reporting or missed reporting of information.
The Bill now requires approval from the upper house of the parliament.
Earlier, the Netherlands State Secretary for Finance submitted the 2026 Omnibus Tax Bill to Parliament for approval.
