Business succession scheme in 2026
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Planning to transfer your business? Although not part of this year’s Budget Day, changes to the business succession scheme are expected next year.
"},"textLinks":[{"url":"/en/private-banking/knowledge-and-insights/entrepreneurship/new-dutch-business-succession-rules","text":"Read more about the changes to the business succession scheme"}]}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Further reduction of the self-employed deduction
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"In 2026, the self-employed deduction will be reduced again—from €2,470 to €1,200. This means that as an income tax entrepreneur (freelancer, partnership, sole proprietorship), you can exempt less profit from taxation. The SME profit exemption remains at 12.7%.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Box 2: higher tax on lucrative interest
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Are you active in private equity and hold a so-called "lucrative interest" in Box 2 via an intermediate holding company? Starting in 2026, you’ll face a higher tax burden in Box 2. You’ll pay 28.45% on the first €68,843, and 36% on any amount above that. It may be wise to adjust your financial planning accordingly.
"}}]},{"title":{"value":"Company bicycle: more clarity, less taxable benefit
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Do you use a company bicycle as an entrepreneur (or employee) that is rarely or never stored at home? Then no taxable benefit will apply. This rule also applies retroactively to 2020.
"}}]},{"title":{"value":"ETK scheme (expats) tightened
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"From 2026, employers can no longer reimburse extra living costs (such as gas, water, electricity) and private phone/internet costs tax-free for foreign employees. This makes the Netherlands less attractive for certain labor migrants.
"}}]},{"title":{"value":"Company car: pseudo final levy on fossil fuel lease cars
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Do you provide a fossil-fuel passenger car to an employee for private use (including commuting)? Starting in 2027, you’ll pay a pseudo final levy of 12% on the car’s catalog value. This does not apply to the entrepreneur’s own car, but it does apply to cars provided to staff. Consider potential changes to your vehicle fleet and outline them in a mobility plan.
"}}]},{"title":{"value":"Increase in waste and environmental taxes
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Waste tax will rise significantly, especially for companies that incinerate or landfill large amounts of waste. The tax on tap water will also be expanded, and the cap will be removed. Map out your waste streams and water usage. Consider whether investing in sustainability or water-saving measures could be beneficial.
"}}]},{"title":{"value":"Corporate tax and box 2 income tax rates
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Rates for corporate tax and Box 2 income tax will remain the same as in 2025. You’ll pay 24.5% on Box 2 income up to €68,843 per person (2025: €67,804). Above that, the rate is 31%. If you have a fiscal partner, you can use the lower Box 2 rate twice. The lower corporate tax rate of 19% applies up to €200,000 in profit in a BV. Above that, the rate is 25.8%.
"}}]},{"title":{"value":"Transfer tax
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"As previously announced, the transfer tax will be reduced from 10.4% to 8% as of January 1, 2026, for homes that do not qualify as primary residences—such as vacation homes or rental properties. For all other types of real estate, the 10.4% rate remains.
"}}]}]},{"componentType":"accordion","accordionList":[{"title":"This article reflects the situation as of September 16, 2025","richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service. It is intended solely to inform and provide practical tips. We recommend consulting a specialist for your financial and/or wealth planning. While this article has been compiled with the utmost care, it may contain inaccuracies or omissions. ING is not liable for any damage resulting from the use of the information provided. No rights can be derived from this information. Any mentioned rates are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank NV, legally established in Amsterdam.
"}}]},{"componentType":"sectionTitle","title":"Explore more"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Tax plan 2026: what does it mean for you?","body":"Key changes that could impact your wealth.","image":{"transformBaseUrl":"https://assets.ing.com/transform/d3496095-a08b-4c64-ab97-36ee3e85f62e/FULL-LENGTH-PORTRAIT-OF-MAN-RIDING-MOTORCYCLE-ON-STREET","type":"image","width":7008,"altTextNL":"\"\"","original":"https://assets.ing.com/m/4195f1a080480b3c/original/FULL-LENGTH-PORTRAIT-OF-MAN-RIDING-MOTORCYCLE-ON-STREET.jpg","extension":"jpg"},"date":"2025-09-17","link":{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025/tax-plan-2026-other-measures"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Estate planning in 2026","body":"No changes to inheritance and gift tax: rates remain unchanged and exemptions are not restricted. Read the new tax plans.","image":{"transformBaseUrl":"https://assets.ing.com/transform/19d6ad52-2d22-4ead-8330-7c5a040ece0c/600580931","type":"image","width":2100,"original":"https://assets.ing.com/m/4e2fcf53c99369dd/original/600580931.jpg","extension":"jpg"},"date":"2025-09-18","link":{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025/article-1---estate-planning-in-2026"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Related"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/wealth-planning","text":"Wealth planning"},{"url":"/en/private-banking/our-clients/entrepreneurs","text":"Entrepreneurs"},{"url":"/en/private-banking/our-clients/business-professionals","text":"Business professionals"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}