The Dutch Ministry of Finance March 27 submitted to the lower house of Parliament (Tweede Kamer) Spring Memorandum 2026, on the budget for 2026 and beyond. The memorandum includes measures to: 1) reduce, to 7 percent from 8 percent, real estate transfer tax on private investor purchases of residential property for non-occupancy purposes, from 2027; 2) abolish the individual income tax deduction and allowance for specific healthcare expenses, from 2028; 3) freeze the maximum pensionable income threshold at the 2026 level of 137,800 euros (US$157,937), through 2032; 4) abolish the reduced 9 percent VAT rate for horticultural products and apply ...
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