BUREN | German Desk Newsletter | November 2025

Stay informed with the BUREN German Desk Newsletter!

This November edition focuses on recent tax developments in the Netherlands – in particular the new rebuttal scheme in Box 3 and potential tax refunds for owners of Dutch holiday homes.

In this edition:

• Box 3 & Dutch holiday homes:
  Owners may report the actual return on their assets instead of the fixed rate (5.88% in 2025). If the actual return is lower, a tax refund may be available. The deadline for applications expires in December.
• VAT exemption for intermediary services:
  A new Dutch decree confirms that M&A intermediary services – from first contact to closing – may be VAT-exempt under certain conditions.
• 30% ruling for expatriates:
  The 30% ruling is expected to be reduced to 27% as of 2027, requiring employers and employees to reassess existing arrangements.
• Advantages of the Netherlands as a business location:
  At the IBA Conference in Toronto, BUREN presented the key legal and tax advantages of the Netherlands as a base for international business.

Read the full newsletter via the link below:

BUREN | German Desk Newsletter | November 2025

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