The federal government has announced a series of tax and social reforms in the coalition agreement. Meanwhile, those plans are quietly being translated into concrete legislation, with direct consequences for entrepreneurs like you.
We are following it closely
This overview tells you what measures are coming and what they could mean for your business.
Once there is more clarity on the practicalities, we will further supplement this article with targeted info and in-depth articles that you can easily click through to.
1. Capital gains tax on stocks and investments
As of Jan. 1, 2026, a new capital gains tax on financial assets (such as stocks, bonds, crypto, ETFs and certain insurance products) for natural persons subject to the personal income tax and legal entities subject to the legal persons tax.
- Annual exemption up to € 10.000 (transferable up to a maximum of €15,000).
- Specific exemption to € 1.000.000 for shareholders with ≥20% participation.
- Among other retirement products, gifts and inheritances are exempt.
- Rates above exemptions: 1.25% to 10%, depending on the disc.
- Read detailed explanation in this article →
2. Corporate tax changes.
- FDI Deduction
- Will be reformed to an exemption, with stricter conditions for large companies.
- Read detailed explanation in this article →
- There is also tinkering with the arrangement around DBI-beveks (tax-advantaged investment product for corporations), which will still create a (limited) tax burden in certain situations.
- Liquidation reserve
- Those who create a new reserve starting in 2026 will pay 20% withholding tax (RV) when distributed within 3 years, and 6.5% after 3 years.
- For pre-existing liquidation reserves, a choice system is provided between the old rules or the new rules.
- VVPRbis:
- This arrangement will be retained but slightly modified to be more in line with the principles of the new liquidation reserve.
- Thus, a distribution in the first 3 years will always be subject to 30% withholding tax, instead of the current graduated system.
- Remuneration Rule
- The minimum wage for corporate executives increases to €50,000, with indexation.
- Deductibility of hybrid cars
- Get a tax revival, but only for the self-employed.
- Partnerships fall out of favor.
- Read detailed explanation in this article →
- Investment Deduction:
- It updates and simplifies the existing scheme in certain areas.
- Read detailed explanation in this article →
- Other changes: Apart from the above, there are numerous "smaller" corporate tax interventions:
- Elimination of certain exemption o.a. commercial vehicles
- Change in arrangement for group contributions
- Simplification around giving away goods
- ...
3. Staff
- Meal vouchers
- May be increased, upon agreement of the social partners, to €10 per day.
- At a later stage, they can be increased to €12 per day.
- Other checks (such as eco- and culture-based checks) are gradually disappearing.
- Flexi-jobs
- The maximum annual income (for non-retirees) rises to €18,000, the hourly wage to €21.
- At a later stage, flexi-jobs would be expanded to all sectors.
- Read detailed explanation in this article →
- Expanding regulation around overtime
- The overtime system will be further expanded after June 30, 2025.
- Among other things, 240 gross-net overtime hours will become possible.
- However, there is as yet no concrete indication of when the new scheme will be implemented in concrete terms.
- In anticipation, the current arrangement for relance hours and tax-advantaged overtime, which expired on June 30, 2025, was extended.
- Read detailed explanation in this article →
- Strengthening the NSSO rebate ('structural reduction') for lower wages
- The existing NSSO discount below a certain lower limit is further increased.
- This discount is calculated automatically and does not need to be requested manually.
- Exemption from employer NSSO contributions above a certain wage ceiling
- For employees whose quarterly wages exceed the prime minister's wages, employers employing them will no longer be required to pay patronage contributions for wages exceeding this limit (being the prime minister's wages).
- Student Labor
- Will henceforth be possible from the age of 15 years, for those who are no longer subject to full-time compulsory education.
- Time credit landing jobs
- Tighter career conditions are on the way.
- Access to runways will be significantly restricted in the coming years.
- Today, 25 career years are sufficient to qualify. That threshold will soon rise to 30 years.
- As of 2030, at least 35 years of effective career will be required.
- Various changes
- Furthermore, regulations around probationary periods, dismissal, working hours, student work are also changed.
- More efforts will be made to combat social fraud.
4. Personal income tax changes.
- Expanding entrepreneurial deductions
- The existing deduction for companies for own invested funds is retained and doubled.
- Simplifying housing taxation
- Quasi all tax breaks for loans for non-owner-occupied housing will be eliminated and replaced by federal long-term savings.
- No alternative is provided for the interest deduction.
- Various changes: in addition, numerous other "smaller" modifications are envisioned, such as:
- Elimination of lesser-used exemptions and deductions
- Change in deduction of alimony
- Changes to tax-free sums for dependent children
- ...
5. Unemployment and (long-term) illness
- Unemployment benefits
- Are limited to a maximum of 2 years, with exceptions for those over 55 and bottleneck occupations.
- This will take effect from Jan. 1, 2026.
- Restriction on illness without doctor's certificate starting in 2026
- As of Jan. 1, 2026, an employee can still call in sick for up to two days a year without a doctor's certificate, instead of the current three days.
- Organizations with fewer than 50 employees on January 1 of the calendar year in which the incapacity occurs can derogate from this through a collective bargaining agreement or the labor regulations (as is already possible today).
- Resumption period for guaranteed pay is extended from 14 days to 8 weeks
- If an employee becomes disabled again within those 8 weeks due to the same illness or accident, no new period of guaranteed pay starts.
- Medical force majeure: term shortened to 6 months
- from Jan. 1, 2026, the medical force majeure procedure can already be initiated after 6 months of continuous disability, instead of the current 9 months.
- New solidarity contribution replaces accountability contribution
- The accountability contribution for employers with many long-term sick employees disappears.
- In its place, starting in 2026, there will be a solidarity contribution of 30%.
- Small employers are exempt, as are situations where the employee progressively resumes work.
- Mandatory job potential assessment and reintegration obligation
- To get employers more involved in the reintegration process, the government is introducing a mandatory job potential assessment after eight weeks of disability.
- If a positive assessment follows, the employer is obliged to start a reintegration program after six months of disability.
6. Pensions
- Less indexing
- The highest pensions are no longer fully indexed.
- Gross pensions between €5,182 and €5,250 are now subject to partial indexation.
- Reform bonus-malus system:
- The pension bonus is being reformed into a bonus-malus system.
- From 2026, you will receive a bonus of +2% per year if you continue to work past the statutory retirement age (now the bonus applies from the earliest possible retirement point).
- Starting in 2030, that bonus increases to +4% per year.
- At the same time, there will be a pension malus: those who retire before the legal retirement age will see their pension amount reduced by 2% per year, and from 2030 onwards by 4%, unless you can demonstrate at least 35 career years with sufficient effectively worked benefits.
7. Tax on securities accounts
The impact fee of 0.15% will be retained, but avoidance will be stricter approach. Conversion or transfer of securities over 1 million euros is subject to reporting requirements and penalties for non-compliance.
8. Other notable measures
- Copyright
- Software is also again eligible for 15%'s concessionary rate.
- Demolition and reconstruction
- The reduced VAT rate of 6% will be reintroduced from July 1, 2025, including for property developers.
- Due to political delays, this has still not been voted on, resulting in great uncertainty after July 1, 2025.
- Read detailed explanation in this article →
- VAT on fossil fuels
- VAT on fossil fuels goes to 21%, as do installations in fossil-fueled homes.
- In contrast, VAT on heat pumps will be reduced to 6% over the next 5 years.
- Carried interest
- Income from private equity is taxed at 25%.
Want to know what these measures mean concretely for your business?
Please do not hesitate to contact us. We are happy to answer your questions. Many of these reforms are taking effect in 2025 or 2026, so good preparation is essential.
Please note that this article provides an overview of the announced reforms as they are currently known. Further clarifications and executive orders will follow. We will update this article as more details become available.