Netherlands: Executive Remuneration

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Article
Dutch Tax Plans 2027: a predictable package in a minority government setting
The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.
Netherlands Tax
LL
Loyens & Loeff
Article
Werknemersparticipaties en box 2: oppassen voor bad leavers!
When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.
Netherlands Tax
B
Buren
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