Tax Measures Supporting Netherlands Startups and Scale-ups Internet Consultation

Sat, 18 Apr 2026 16:44:23 +0000
Taxation

The Netherlands Ministry of Finance has opened an internet consultation until April 29, 2026 on two tax measures to support startups and scale-ups. The first measure would defer taxation on employee stock options until shares are actually sold, with only 65% of the benefit taxable during the startup/scale-up period. The second measure introduces a new definition of startups and scale-ups for box 3 wealth tax purposes, allowing qualifying companies to receive a determination from RVO that their shares are taxed under capital gains rules rather than annual wealth tax.