Changes in law and regulations 1st quarter 2025

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO

As an entrepreneur, you are faced with new and modified rules and laws. This page offers an overview of changes relevant to businesses during the 1st quarter of 2025.

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Business management

Do you often pay large amounts in banknotes? The government will ban cash payments for amounts of over €3,000. Read more.

The reduced excise duty on petrol, diesel, and LPG will be extended throughout 2025. The rates will remain the same as in 2024. Read more.

Do you receive low-income benefits (LIV) for your employees? From 2025, you will no longer receive the LIV contribution towards your wage costs. Read more.

Ending your business

If you inherit a business or receive it as a gift, you can save on inheritance tax or gift tax with the business succession scheme (BOR). But the conditions for the BOR will change. Read more.

Will you be gifted a company? The DSR and BOR can help you save on income tax and gift tax. From 2025 you must be 21 years or older to use either of these schemes. Read more.

Environmental impact

Do you have a van or do you consider buying a new van? Municipalities may introduce zero-emission zones banning vans and trucks with exhaust emissions.Read more.

Staff

The gross minimum wage and gross minimum yout wage will go up to €14.06 for anyone 21 years and older. Read more.

Do you receive low-income benefits (LIV) for your employees? From 2025, you will no longer receive the LIV contribution towards your wage costs. Read more.

Do you hire highly skilled migrants? The expat ruling (30% ruling) will go down to 27% from 30%. Read more.

It will be easier and more attractive for employers with 25 or more employees to hire people with occupational disabilities. Read more.

Employers will no longer pay extra unemployment benefit contributions for overtime by employees with a permanent contract over 30 hours per week. Read more.

Starting your business

If you inherit a business or receive it as a gift, you can save on inheritance tax or gift tax with the business succession scheme (BOR). But the conditions for the BOR will change. Read more.

Will you be gifted a company? The DSR and BOR can help you save on income tax and gift tax. From 2025 you must be 21 years or older to use either of these schemes. Read more.

Do you become owner of a company by a donation or inheritance? The threshold to use the Business Succession Scheme (BOR) will change. Read more.

Taxes, charges, and levies

Small business owners across the EU will be allowed to use any small business scheme available among the EU member states. Read more.

Do you purchase property through a share deal (indirect property purchase)? You will have to pay a 4% transfer tax. Read more.

Entrepreneurs buying a company van that runs on petrol, diesel, or LPG will have to pay private vehicle and motorcycle tax (bpm). Read more.

Do you buy or import a car or motorcycle? The fixed rate of the private vehicle and motorcycle tax (bpm) will go up from €400 to €600. Read more.

Do you hire highly skilled migrants? The expat ruling (30% ruling) will go down to 27% from 30%. Read more.

Do you drive a zero emission passenger car? The discounted rate on your motor vehicle tax (mrb) will remain, but the discount percentage will go down step-by-step until 2030. Read more.

Will you be gifted a company? The DSR and BOR can help you save on income tax and gift tax. From 2025 you must be 21 years or older to use either of these schemes. Read more.

The classification of tax rates and tax brackets will change. There will be 3 tax brackets, each with their own rate. You will pay less income tax on the first part of your income. Read more.

From 2025 the private vehicle and motorcycle tax (bpm) for plug-in hybrid cars (PHEVs) will be calculated the same way as for other passenger cars. Read more.

If you inherit a business or receive it as a gift, you can save on inheritance tax or gift tax with the business succession scheme (BOR). But the conditions for the BOR will change. Read more.

The SME profit exemption for small and medium-sized companies will go down to 12.70% from 13.31%. Read more.

Organisers of games of chance in the Netherlands will have to pay more betting and lottery tax in 2025, from 30.5% to 34.2% tax. Read more.

Do you have income from a substantial business interest, for instance as a partner or shareholder? You will pay less income tax. Read more.

To help keep energy costs affordable, the first 170,000 m3 of natural gas used will be taxed 2.8 eurocents less. Read more.

Do you become owner of a company by a donation or inheritance? The threshold to use the Business Succession Scheme (BOR) will change. Read more.

Childcare

Are you a childminder? The requirements for playground equipment and cots on your premises will change. Read more.

Educational and childcare staff need to have a certificate or diploma that shows that they have a basic knowledge of the Dutch language. Read more.

Childcare staff working with babies must have had further training focused on working with babies. Read more.

Culture, amusement, sports, and media

Organisers of games of chance and operators of gaming machines in the Netherlands will have to pay more betting and lottery tax in 2025. Read more.

Professional services

Financial institutions and their IT service providers must comply with the Digital Operational Resilience Act (DORA), to make them less vulnerable to cyber threats and IT risks. Read more.

Retail and wholesale

Do you often pay large amounts in cash? The government will ban cash payments for amounts of over €3,000. Read more.

Water, energy, and waste

To help keep energy costs affordable, the first 170,000 m3 of natural gas used will be taxed 2.8 eurocents less. Read more.

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO