# MPs begin debating four 2027 tax bills

> The Tweede Kamer started work on 12 November on the Belastingplan 2027 package, which includes new tax rules for start-up share options and the abolition of two tax deductions, the stakingsaftrek and the meewerkaftrek.

Politics · published 2026-11-15 08:28 · https://nlnow.nl/a/mps-begin-debating-four-2027-tax-bills/

The Tweede Kamer took up the Belastingplan 2027 package of tax bills on Thursday 12 November, in its 24th sitting.

The package consists of the Belastingplan 2027 itself (bill 37022) and the Overige fiscale maatregelen 2027, the other tax measures for the year (37023). It also contains two more specific bills.

> The status quo is not enough. Parties that cooperate with it make a big mistake. The austerity policy creates a hard and individualistic society. This tax plan puts the bill with working people and people who have care responsibilities. Parties that support this dismantling do not stand on the side of the working class. People deserve progress and an affordable Netherlands. Join in:
> — Jimmy Dijk, SP parliamentary leader, on X (https://x.com/jimmydijk/status/2121667087223418918) (translated from Dutch)

Bill 37024, the Wet fiscale stimulering start-ups en scale-ups, covers how employee share options in start-ups and scale-ups are taxed. It also abolishes the stakingsaftrek and the meewerkaftrek, two tax deductions.

Bill 37025, the Wet veiligehavenregels Wet minimumbelasting 2024, amends the 2024 minimum tax act to bring in the internationally agreed safe-harbour rules from the Side-by-Side package. It also makes some other technical changes.

All 150 members of the chamber were present, and none had notified the chair of an absence. Prime Minister Rob Jetten and Finance Minister Heinen attended, as did State Secretary for Finance Eerenberg, Interior Minister Heerma, Climate and Green Growth Minister Van Veldhoven-van der Meer and Infrastructure State Secretary Bertram.

## Background

- **Tweede Kamer**: The House of Representatives, the lower and more powerful house of the Dutch parliament. Its 150 members are elected directly; it can amend bills and holds the cabinet to account.
- **Belastingplan**: The Belastingplan is the yearly package of tax bills that the Dutch government submits to the House of Representatives, usually on Prinsjesdag, setting out changes to taxes and tax rules for the coming year. Parliament debates and votes on each bill in the package, and the adopted measures normally take effect on 1 January. Because it covers income tax, wage tax, VAT and other levies, it affects most households and businesses in the Netherlands.
- **stakingsaftrek and meewerkaftrek**: The stakingsaftrek and meewerkaftrek are two tax deductions for entrepreneurs (ondernemers) in the Dutch income tax system, which lower the taxable profit of the business owner when the conditions for them are met. They belong to the set of ondernemersaftrek schemes that the Belastingdienst applies. A 2027 tax bill in the Belastingplan proposes to abolish both deductions.

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