News item | 18-04-2025 | 12:01
The government wants the Netherlands to remain attractive for all entrepreneurs, from the baker on the corner to the greatest companies. Entrepreneurs are the engine of our economy. They ensure that we continue to earn money together, with which we can pay our social services, such as education, care and infrastructure. Where previously it was regularly looked at increasing loads for entrepreneurs, this cabinet opts for a more balanced distribution in the Spring Memorandum 2025.
Minister Beljaarts (Economic Affairs): “I am proud that the burden lights that the cabinet has previously held up. The voucher this year was almost not with the entrepreneurs, while in the past that was regularly the case. We now have entrepreneurs now, so that they can continue to do what they are good at: this is good for our economy and earning.”
The earning capacity of the future also depends on the success of innovative companies. With a new tax scheme, the government makes it more attractive for employees to communicate with stock options in the growth of the company in addition to their salary. The tax regulation for employee participation is included in the Spring Memorandum 2025 of the Cabinet on the proposal of Minister Beljaarts of Economic Affairs (EZ) and State Secretary for Oostenbruggen (tax authorities, Tax Authorities and Customs).
Dutch startups and scale-ups can often not offer internationally competitive employment conditions. As a result, they are less able to attract and retain talent. This also hinders further upscaling.
Minister Beljaarts: “A tax arrangement for employee participation is a long-held wish and a real game check for startups and scale-ups. This improves the Netherlands its position in the European leading group of countries with the best ecosystems for startups and scale-ups.”
Internationally, stock options are the most used form of participation in the startup sector. Having shares ensures that employees have more connection with the company and leave less quickly. In addition, the startup and scale-up ecosystem in the Netherlands reinforces because employees can reinvest the proceeds in the next generation of innovative companies. With this we initiate a flywheel effect.
The Ministries of Economic Affairs and of Finance have been working for a long time to make this tax regulation possible. It is also a long -held wish of the sector to bind talent and to have it communicated in growth.
Fiscal scheme for employee participation
In the proposal for the new fiscal regulation, the taxation for employees of startups and scale-ups is changed to 2 parts: the tax rate for stock options and the moment of the tax. International comparative research has shown that the Netherlands is still on these points.
Employees of Startups and scale-ups will pay less tax on their stock options. Instead of the high rate of 49.5% in box 1, they will soon pay a maximum of 32.17%. They will also only pay tax if they sell their shares. At the moment that has to be done when the shares become tradable. The proposal for this tax regulation is now further elaborated in a bill. The intended effective date is January 1, 2027.
Ecosystem for startups and scale-ups in the Netherlands
Successful startups and scale-ups are crucial for a vital economy. They contribute to the innovative power of the Netherlands, boost productivity growth and create employment. Also internal use wear many startups and scale-ups In terms of resolving social challenges, for example in health care, and are crucial for our economic resilience.
At the moment the percentage of startups is that successfully continues to scale-up by 19% below the European average of 22%. Compared to non-European countries, these percentages are even further apart. The biggest obstacle to this is access to talent. The proposal for new tax scheme for employee participation tackles this obstacle and improves access to talent for startups and scale-ups.