As you prepare for the new year, give a thought to what might change for you in the 2026 tax rules – because you may be gifting the Dutch tax office a larger present.

If you have the 30% ruling, which means some of your salary is free of income tax, there is an important change next year. People whose five-year period started before January 1, 2024 will need to pay Dutch wealth tax on all of their worldwide assets.

There is also a reduction in the tax-free allowance for wealth tax, which is known as “Box 3”. Instead of having an allowance of just over €57,000 in savings per person before you are liable for tax, as in 2025, next year you have less: €51,396 (or €102,792 for two fiscal partners).

Declare your assets

“While there are not a lot of big changes, this is the big one,” says a tax advisor for Blue Umbrella accountancy firm for internationals. “People who started on the 30% ruling before January 2024 have to declare their Box 3 assets in 2026.”

The partial foreign tax liability which meant that even if you lived in the Netherlands, the country did not tax your worldwide assets, will expire completely in 2027, because the Dutch parliament has voted to reduce the perks for local businesses to woo global talent.

This means that you will need to declare any savings and shares held abroad as well as any property – although whether property is taxed in the Netherlands depends on the treaty between your country and the Dutch taxman.

“You can also still choose whether Box 3 is calculated on the actual amount of revenue or a fictional revenue,” says the Blue Umbrella expert. “First, file the tax return and then you can make an appeal, although it can be complicated and you need to make all of the calculations.”

Corrections and compensation

Unlike many countries, the Netherlands has levied wealth tax based on estimated amounts that property, shares or savings generated instead of taxing actual income. But thanks to a court case, this policy has been ruled illegal and so the Dutch government is rolling out corrections and compensation for previous years of overpaid tax.

The assumed rate for shares in Box 3 will not now rise as planned following a vote by MPs, but stamp duty for investors buying property will fall from 10.4% of the purchase price to 8%. Otherwise, there are only marginal changes to the tax situation because the latest budget was drawn up by a caretaker government. “The big decisions were pushed forward,” says the Blue Umbrella advisor.

Special service

If you need to pay Box 3 tax for the first time, Blue Umbrella is offering a special service to help you for an extra cost of €299, which includes an appeal based on the actual amounts your assets have made.

“It might be possible to split your assets between two fiscal partners in the most advantageous way, so one takes certain assets and pays the fictitious rate and the other calculates the actual rate,” said the advisor. “In theory that is possible, although it is also harder to prove and you need all of the documents in your administration.”

Whatever the case, you can be sure that next year the Dutch taxman will be calling. So make sure you are aware of your liabilities, start making records now and take the right advice.

Contact Blue Umbrella for personal advice and help with your tax