Prince's Day

This year we won't escape it either: health care premiums are going up, and quite a bit. For 2025, the average monthly premium for basic insurance is estimated at € 158.33. That's more than €10 extra per month compared to 2024, when we paid €147.34. This increase seems only a harbinger, because healthcare costs will continue to rise in the coming years. But what is behind this increase? And how can people ensure that their health care premiums remain manageable? Read more

From January 1, 2025, the limit for the starter's exemption will be increased to €525,000. Also, the transfer tax will go down for homes not used as a primary residence. ''Investors would do well to postpone the transfer of a new home until the new year to take advantage of this. '' Read more

The Early Retirement Scheme (RVU) remains in the spotlight. Despite the uncertainty surrounding Budget Day, the cabinet remains willing to talk with unions and has set aside funds for this purpose. The Future Pensions Act will continue in 2025, with additional focus on choice guidance and good employment practices. There will also be a bill for non-contributory pension continuation. The cabinet continues to work on reducing the number of workers without pension accrual. Read more

There will be a third tax bracket, so a lower tax rate will apply to the first part of income. The exact limits and rates will be announced later. Currently there are two brackets: up to €75,518 there is a rate of 36.97%, above that it is 49.5%.

In 2025, the average household purchasing power increases by 0.7%. Benefit recipients benefit slightly more (+0.9%) than employed (+0.7%) and pensioners (+0.6%). The increase is lower than previously expected due to deferred tax cuts. Unemployment rises slightly from 3.7% in 2024 to 3.8% in 2025.

The cabinet has decided to keep the tax benefit for foreign employees, the 30% rule, largely intact after all. Expats will continue to pay no tax on 27% of their salary, instead of the previously proposed 10%.

The state pension age remains 67 for now. From age 68, the state pension age will be 67 years and 3 months.

The mortgage interest deduction and the owner-occupied home lump sum (EWF) remain unchanged. For homes with a value up to €1,330,000, the owner-occupied home lump sum remains at 0.35%; for homes above this value, it is 2.35%.

The phase-out of the Hillen Act continues, further limiting deductions for homeowners with paid-off homes. In 2025, 76.66% of the difference between owner-occupied home benefits and expenses will still be deductible.

The home value limit for the starter's exemption in transfer tax will be increased from €510,000 to €525,000 in 2025. This means that first-time buyers will have more room when buying a home without paying transfer tax.

The one-time increased gift is abolished as of January 1, 2024. Gifts made in 2023 must be spent no later than 2025.

A new regulation in the Fiscal Collective Act 2025 prevents buyers and sellers from inadvertently paying transfer tax on a key agreement. If legal ownership is transferred within six months and the buyer uses the home as their primary residence, the transfer of beneficial ownership will no longer be taxed. Note: Make sure the property is properly insured during the key agreement.

The government has announced that the solar panel net-metering scheme will be phased out starting in 2027.

The government is investing heavily in housing construction. The ambition is to build 100,000 new homes annually, with €5 billion in support over the next five years. In addition, €2.5 billion is available for infrastructure.