Fiscal plans DGA and BV 2027

Which plans in the Budget Memorandum may affect you as a DGA?

Although there are no major surprises or innovations for DGAs, Budget Day 2026 brings a number of fiscal changes that may affect your financial decisions. Some measures have a direct impact on your BV, others are especially relevant if, for example, you invest in real estate, drive a business car or employ staff. In this article, we focus on the most important proposals contained in the Budget Memorandum for DGAs.

Please note: the plans from the 2027 Tax Plan have yet to be discussed by the House of Representatives and the Senate. So they are not yet final. As the cabinet does not have a majority, many plans require support from other political parties. The General Political Considerations have now taken place although broad support from the opposition has not yet been expressed. In the coming months, the individual budgets and  Tax Plan will be discussed further. The plans may still be adjusted. Only after approval by both Houses will the measures final.

  1. More space in the innovation box

The government intends to make an investment of more than 3 billion euros in innovation funds from 2027. This allows the maximum the lump sum within the innovation box to be increased from €25,000 to €100,000. If you develop innovative products or services within your company, this tax plan may be beneficial for you. With the increase in the lump sum, the tax benefits on corporate income tax for your business may increase.

  1. Sustainable investment becomes more attractive

Are you investing in energy-efficient business assets for your company? Maybe the proposed increase to the Energy Investment Allowance (EIA) will be relevant to your business. As of 2027 the deductible percentage may increase from 40% up to 45.5%, according to the budget memorandum. This could mean a larger part of a qualifying investment will be tax deductible. For companies planning sustainable investments in the coming years, it may be interesting to look at the potential fiscal benefits of those investments in advance. Check the energy list from the RVO to see if your (intended) investment is eligible for EIA.

  1. Transfer tax for homes that you do not live in yourself

Does your company own housing that you rent out or hold as an investment? Changes have been proposed regarding the transfer tax you are liable for when you sell your real estate. According to the plans, the general rate for homes that are not used as a main residence will go from 8% to 7% as of January 1st  2027. It may be advisable to consider theses proposed changes for future real estate negotiations. The rate for other real estate, such as business premises, will remain the same.

  1. Young-timer vehicle scheme changes

According to the documents presented on Budget Day, the Young-timer scheme will be relaxed. The age limit will be adjusted (again). As of January 1st  2027, the scheme will apply to cars aged 17 and over, instead of 16 (2026). From 2028, the limit will be further increased to 20 years. If you drive an older company car, this could be beneficial for you.

  1. Tax increase on tap water

Is your company using a large quantity of drinking water quality tap water? Then you will have to pay a higher rate of tax on your tap water consumption from 2027 (BoL). The rate will increase by approximately € 0.11 per m³  to € 0.551 per m³. In addition, the levy ceiling for large-scale users will be abolished. As a result of this, your business will be liable for tax on every cubic metre of tap water used. For companies with high water consumption, this will entail a noticeable cost increase.

  1. Changes for the waste sector

The CO₂ tax for industry will increase less quickly than planned from 2027. The increase in waste tax will also be adjusted. As of 2028, the rate will be €64 per ton of waste, instead of the previously planned €92.82. Does your company have to deal with waste processing, waste incineration, landfill or export of waste? Then the previously announced tax measures may apply.

  1. Employees will have more room for stock options in start-ups and scale-ups

Do you have a start-up or scale-up? Then the new tax scheme for employee stock options may be interesting. The government aims to make it easier to reward employees with stock options. The tax on stock options is expected to be reduced from 2027 and the levy can be deferred until such time as the shares are sold.

  1. General fiscal measures

Not all measures are specific to DGAs, but may be relevant to your (private) fiscal situation. For example, the maximum tax-free travel allowance will be increased from €0.23 to €0.25 per kilometre, with retroactive affect from 2026. In addition, the maximum income on which pension can be accrued will not be indexed for the next six years. The latter may affect people with an annual income above € 137,800.

The deafening silence around Box 3 and gift tax

Perhaps the most striking thing for you as a DGA is not the proposed changes, but the rules that we hardly heard about during Budget Day:
Box 3 -a hot topic and important point of attention- remained undiscussed. The plans for the future box 3 system have not yet been finalised during Budget Day and the uncertainty about the timeline for the implementation of new rules is unclear. Do you achieve a return on assets that is higher than 6%? That is favorable for you in box 3. And in many other cases too, if the cash flow allows it, it seems advisable not to restructure to box 2.
Also different than expected; The Budget Memorandum does not include any concrete plans on updating the Paper donations (or: acknowledgment of guilt out of generosity). The current indexations will therefore continue to apply, but keep in mind that they are expected to increase in due course.

Are you Prepared?

The 2027 Budget Memorandum therefore contains various points of attention for DGAs. Think of the innovation box, investments in sustainability, real estate, the young-timer scheme and the tax position of employees. In addition, (the lack of) developments around box 3 and gift tax may be important for your private situation.

Would you like to delve further into what was presented on Budget Day and in the Budget Memorandum? On the homepage of the central government you can find all the information regarding the budget proposals and regulation changes. You can download a handy visual summary of the Budget Memorandum here.

Not every measure is relevant for every DGA. The effect depends on the activities of your BV, your investments and the way in which your income and assets are structured. Would you like to find out which changes are important for you and your BV?
Lupacompany is happy to help you make sense of the plans with regard to your personal situation and fiscal plans.