In the Netherlands, Prinsjesdag, Budget Day, is an important moment for businesses. Every year on the third Tuesday of September, this year on 16 September 2025, the government presents its plans for taxes and public spending in the year ahead.

As part of the biannual adjustment, the statutory minimum wage and maximum daily wage in the Netherlands have been increased as of July 1, 2025.

We have summarized the upcoming Dutch and European tax changes as well as a recent opinion issued by the Knowledge Group of the Dutch Tax Authority regarding “negative wages,” clarifying the tax treatment of losses employees may face when forced to sell shares under bad leaver clauses.

To keep you informed about the latest legal and financial developments, we have summarized the upcoming Dutch and European tax changes, including key updates to Dutch income tax, VAT reforms, and major EU-level initiatives like DAC9 and ViDA.