The Tax Authority will not automatically correct F-forms (for deceased persons) for the 2026 tax year regarding the increase in the flat-rate kilometer allowance from €0.23 to €0.25. Taxpayers must ensure the correct amount is used, as the system will not adjust it.
The proposed 2.5% interest rate cap for student loans is becoming too expensive due to rising long-term interest rates. The costs have increased from the reserved €40 million to at least €160 million per year. The Minister of Education is discussing alternatives with the House of Representatives.
The government proposes a legislative change to end a calculation benefit for AOW partner supplements starting in 2027. Currently, rising AOW ages can reduce the 'non-insured years' penalty, but the government wants to fix the penalty based on the year the oldest partner reached AOW age.
A new legislative proposal aims to clarify rules for family members living together and receiving AOW or AIO benefits. While unmarried AOW recipients living with their own children generally retain their single-person benefit, cohabitation with in-laws or other relatives may lead to a 'shared household' classification, potentially reducing the monthly benefit by nearly €500 net.
On October 16, 2026, the Council of Ministers approved a policy rule for a 'backpay' benefit for widows and widowers of officials and military personnel who served the Dutch-Indies Government during the Japanese occupation and did not receive their full salary at that time. The SVB will execute this scheme.
A new position from the Tax Authority's knowledge group clarifies that when refinancing a mortgage, the original 30-year repayment term must be maintained. If a new 30-year term is agreed upon for the remaining debt, the mortgage may lose its Box 1 status and move to Box 3, resulting in the loss of mortgage interest deduction.
The Tax Authority (Belastingdienst) incorrectly failed to account for actual returns in some Box 3 income tax assessments for 2022 and 2023. Affected taxpayers will receive a new assessment automatically; no action is required.
The cabinet is allocating an additional €18 billion for the maintenance and renewal of roads, bridges, railways, and waterworks. This investment aims to address the aging infrastructure in the Netherlands and ensure long-term safety and accessibility.
The Minister of Housing is adjusting the 'opkoopbescherming' (buy-to-let protection) to focus on areas where livability is under pressure. Municipalities must justify its use, and it will only apply to homes with an WOZ value up to the municipal average.
The cabinet aims to transition Box 3 to a capital gains tax by 2028. For most financial instruments, such as stocks and bonds, tax will be levied upon realization (sale) rather than annually. Crypto and some other assets will temporarily remain under the capital appreciation tax system.
The cabinet has established a 'Backpay' scheme for surviving widows and widowers of civil servants and military personnel who served the Dutch-Indies government during the Japanese occupation and did not receive full salary. Applications can be submitted starting February 1, 2027, with information available from December 1, 2026.
In a letter to the House of Representatives dated October 16, 2026, the State Secretary of Finance discussed the possibilities for standardizing the transfer tax (overdrachtsbelasting), as current varying rates are under review.