← TaxRadar · Home Tax news

Netherlands consults on simplifying business profit taxes (9 Jun 2026)

TaxRadar · Tax news

What was published and how to respond

On 9 June 2026 the Dutch Ministry of Finance (Financiën) opened an internet consultation on vereenvoudiging winstbelastingen — simplification of business profit taxes. It is the first step of a broader government project to cut rule complexity and administrative burden. The consultation is live at internetconsultatie.nl/vereenvoudiging_winstbelastingen and closes on 3 August 2026.

Four taxes in scope

The project covers four main tax blocks: box 1 personal income tax on business profits for sole traders and individual entrepreneurs; vennootschapsbelasting (VPB, corporate income tax); dividendbelasting on shareholder distributions; and bronbelasting (withholding tax). Financiën is seeking concrete examples of rules or procedures that cause confusion, compliance cost or practical friction.

Chart: consultation scope

Chart: consultation scope
Illustrative breakdown of the four winstbelasting types included in the Dutch simplification project.

Online survey: the only response channel

The consultation consists of an online enquête (questionnaire) at formdesk.com/minfin/winstbelasting. Responses must be submitted only through that channel: Financiën warns that input outside the online questionnaire will not be processed. The survey collects experiences on statutory provisions that are hard to understand or create heavy administrative load.

Chart: from diagnosis to sector dialogue

Chart: from diagnosis to sector dialogue
Illustrative timeline: opens 9 Jun 2026, closes 3 Aug 2026, analysis of flagged pain points and follow-up talks with businesses and organisations.

What Financiën will do with the input

Responses will feed further research on identified pain points and vervolggesprekken (follow-up discussions) with companies and associations. This is not draft legislation yet — it is a listening phase ahead of possible simplification measures. Public comments will be published after closure, only where submitters agree to publication.

Why it matters editorially (even dated 9 June)

Unlike narrow technical consultations on a single provision, this is a horizontal simplification agenda that could reshape Dutch business taxation over coming years. Entrepreneurs with BV + DGA structures, groups with cross-border dividends and withholding, and advisers managing box 1 clients have an open window until August to set priorities before the government designs measures.

Practical impact by profile

Entrepreneurs (box 1): complexity in profit determination, deductions and business/individual boundary. Companies (VPB): procedures, reporting and interaction with incentives. Investors and treasury: dividendbelasting and distribution planning. Cross-border operations: bronbelasting and treaty interaction. Advisers and brancheorganisaties: ideal channel to raise recurring client pain points.

Who should take part

Sole traders and SMEs, large companies with Dutch presence, audit and tax firms, sector associations (MKB, brancheorganisaties) and any stakeholder experiencing friction in winstbelastingen. Financiën stresses that diverse input is crucial for a complete picture.

Conclusion: first chance to shape simplification

The 9 June 2026 internet consultation lets the market flag where Dutch business profit tax rules genuinely hurt. Responding before 3 August 2026 via the official questionnaire is how to influence the research and dialogue phase. Source: internetconsultatie.nl — Consultatie vereenvoudiging winstbelastingen.

Does your business face complexity in Dutch profit taxes (box 1, CIT, dividend or withholding)?

Tell us whether you are an entrepreneur, company, adviser or sector association. We can help you map pain points and prepare input for the Financiën simplification survey before 3 August 2026.

This information is for guidance only and does not constitute tax advice. For your situation, consult a professional.