Dutch Budget and Tax Plan for 2025 Presented

On 17 September 2024, the Dutch Budget for 2025 was presented, including the Tax Plan for 2025. Some of the main measures include:

• The reversal of the previously approved repeal of the tax-free share buyback facility for listed companies from 2025, exempting companies from dividend tax on purchases of their own shares subject to certain conditions;
• An increase in the 20% of EBITDA interest deduction limitation to 25% from 2025;
• The repeal of the deduction for donations made by businesses for…