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Dutch Budget and Tax Plan for 2025 Presented

|Proposed Changes|Netherlands
Netherlands

On 17 September 2024, the Dutch Budget for 2025 was presented, including the Tax Plan for 2025. Some of the main measures include:

  • The reversal of the previously approved repeal of the tax-free share buyback facility for listed companies from 2025, exempting companies from dividend tax on purchases of their own shares subject to certain conditions;
  • An increase in the 20% of EBITDA interest deduction limitation to 25% from 2025;
  • The repeal of the deduction for donations made by businesses for…

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