Published: 30.09.2026
The Dutch cabinet has proposed taxing realised gains on shares, bonds and funds at 36% when they are sold. The tax-free allowance is planned to fall from 2027, while from 2028 a €1,000 tax-free return would replace the current allowance; the proposals still require parliamentary approval.
According to the source, the reform could change how Dutch tax residents calculate tax on personal savings and investments: investors would pay tax when assets are sold, while interest on bank savings would be taxed annually. The burden on many savers and investors may rise in 2027 because of the lower tax-free allowance, while from 2028 investors could defer taxation until an asset is sold. Dutch residents’ foreign savings and investments would also be covered, making this particularly relevant to people relocating with capital or investment accounts. It is worth monitoring, but the proposal is not yet an effective rule because it still requires parliamentary approval.