The Belastingplan 2027 (Tax Plan 2027) is not law yet. The House of Representatives votes on it on 12 November 2026. Below you can read in plain language what is proposed for entrepreneurs with their own company (directors-major shareholders, or dga’s) and what you can do now.
In short
- The Tax Plan 2027 is a proposal and not yet law. It can still change.
- The House of Representatives (Tweede Kamer) votes on 12 November 2026. The Senate (Eerste Kamer) is expected to vote in mid-December.
- Proposed: the tax rate in box 2 (profit you take out of your company as a director-major shareholder) becomes temporarily lower, from 2027 to 2030.
- Proposed: you may borrow less from your own company. The limit drops from € 500,000 to € 100,000.
- The new tax on wealth in box 3 is postponed to 2029 at the latest.
Where does the plan stand now?
The government changed the plan again on 3 November 2026, because a majority was still uncertain. The debate in the House of Representatives is on 11 November and the vote on 12 November.
In the House of Representatives a majority seems possible with support from the ChristenUnie, 50Plus and the Groep Markuszower. In the Senate it is more complicated: the government still needs support there from parties on the left or right side of the opposition. What is finally adopted may therefore differ from what is described below.
What changes for directors and micro-companies?
These are proposals. They only apply once both Houses adopt them.
- Lower rates in box 2: the lower rate goes from 24.5% to 23.5% and the higher rate from 31% to 29%. This is temporary, from 2027 to 2030. It is meant to encourage directors to take profit out of the company sooner.
- Borrowing less from your own company: the limit for excessive borrowing drops from 2027 from € 500,000 to € 100,000, in five steps of € 80,000.
And box 3 and the rest?
- Box 3: the new tax on capital gains moves from 2028 to 2029 at the latest. The Council of State advised 2030. Introduction in 2028 remains possible if that proves feasible after talks with the banks. The earlier proposed reduction of the tax-free capital allowance, the tax-free return and the flat-rate return is dropped.
- Freedom contribution (vrijheidsbijdrage): the extra tax on labour for 2027 (€ 347 million) is dropped. Extra purchasing-power measures take its place and will be worked out in the spring.
- VAT on ornamental plants: the increase from 9% to 21% will not take effect in 2028, but is postponed to the Tax Plan 2028.
- Youngtimers: the age limit for the company-car addition (bijtelling) goes to 17 years in 2027 and 20 years from 2028. The House of Representatives also votes on this on 12 November.
What can you do now?
- Until 12 November, do not take irreversible decisions based on the old plan, such as moving assets into your company or selling investments.
- Do you have a loan or current account with your own company? Check how high the amount is. Under the proposal the limit drops to € 100,000.
- Do you want to take profit out of your company? Wait for the votes before you commit to a payout.
- Do you have a youngtimer as a company car? Wait for the vote on 12 November.
- Not sure? Talk to your adviser.
What is still uncertain?
- Whether the House of Representatives and the Senate adopt the plan.
- The final rates and amounts.
- When exactly the new box 3 law takes effect. Its planning is still uncertain.
- The Senate date (mid-December) is an expectation.
Need help with your bookkeeping?
Tidy bookkeeping makes it easier to decide once the plan becomes law. Would you like help with that? Please contact us.
Sources
- Accountancy Vanmorgen: Kabinet past Belastingplan 2027 opnieuw aan (3 November 2026, in Dutch)
- De Zaak: Weekoverzicht #44 (29 October 2026, in Dutch)
This blog is general information and not legal or tax advice.