Nonetheless, the agreement provides an initial glimpse into the fiscal direction for the coming years. What are the key points for you as a high‑net‑worth individual or entrepreneur?
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Box 3: tax on capital gains
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The new cabinet aims to further develop the revised Box 3 system towards a capital gains tax. Under such a system, you would pay tax on the realised increases in value of your investments. This could affect your investment strategy and wealth planning.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Gift and inheritance tax: no increases
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The agreement announces no increases to existing rates.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Business succession and entrepreneurial schemes
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The Dutch Business Succession Scheme (“BOR”) and rollover relief in income taxes will be maintained. Other important arrangements including the innovation box, WBSO, loss compensation rules and the expat scheme will also continue to exist. This provides stability and continuity for entrepreneurs and family businesses.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"“Freedom contribution”: an additional levy for companies and individuals
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"To finance additional government expenditure, a so‑called freedom contribution will be introduced. For companies, this means a higher premium for the Disability Insurance Fund. Labour‑intensive businesses, in particular, may face rising wage costs as a result.
Private individuals will also contribute. The annual inflation adjustment in Box 1 will not be applied in full, causing taxpayers to move into higher tax brackets more quickly.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Your home and real estate
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The tax treatment of your primary residence will remain unchanged: both mortgage interest deduction and the deemed rental value (“eigenwoningforfait”) will continue. For real estate investors, the transfer tax on investment and holiday properties will decrease from 8% to 7% as of 2027.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"State pension (AOW) age to increase more rapidly
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The cabinet plans to accelerate the increase of the AOW age from 2033 onwards so that for each additional year of life expectancy, the state pension age will also rise by one full year. Currently, it rises by eight months per year. This proposal deviates from the pension agreement adopted in 2023 and therefore prompted critical debate during the parliamentary session on 3 February.
"}}]}]},{"componentType":"sectionTitle","title":"Other fiscal measures"},{"componentType":"paragraph","richBody":{"value":"Because the cabinet does not hold a majority, the final legislation may differ from the plans outlined in the agreement. The political reality of a minority government means that the final legislation may differ from the plans set out in the agreement. We closely monitor all developments. Once measures are finalised, we will keep you informed. Want to stay up to date? Keep an eye on our website to remain well‑prepared for changes that may affect your wealth and business.
Written by Robert Mantel and Stef Goossens, Tax Expertise Managers.
"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of 6 February 2026","richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service and 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, inaccuracies or omissions may occur. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from this information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank N.V., registered in Amsterdam.
"}}]},{"componentType":"sectionTitle","title":"Read more"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"The Senate has voted: the Tax Plan 2025 is final","body":"Find out what will change for you from January 1, 2026.","image":{"transformBaseUrl":"https://assets.ing.com/transform/a9ff58aa-77e5-4491-96a0-d5d1072b81d2/Woman-looks-at-art-in-home","type":"image","width":7008,"original":"https://assets.ing.com/m/365f68d4e5af1464/original/Woman-looks-at-art-in-home.jpg","extension":"jpg"},"date":"2025-12-17","link":{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025/final-tax-plan-2026"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Investment Outlook 2026","body":"What kind of stock market year will 2026 be? ING's Investment Office looks ahead.","image":{"transformBaseUrl":"https://assets.ing.com/transform/d10d95ce-1a88-4634-886f-1bb7b1dad2c6/Large_Web-and-Screen-Mature-man-working-on-laptop-in-upscale-living-room","type":"image","width":1920,"original":"https://assets.ing.com/m/31c9c6b584f9c785/original/Large_Web-and-Screen-Mature-man-working-on-laptop-in-upscale-living-room.jpg","extension":"jpg"},"date":"2025-12-11","link":{"url":"/en/private-banking/knowledge-and-insights/wealth-growth/investment-outlook-2026"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Related"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/wealth-planning","text":"Wealt planning"},{"url":"/en/private-banking/our-approach","text":"Our approach"},{"url":"/en/private-banking/investing/private-markets","text":"Private Markets"}]}]},"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"}}]}]}}}