Capital gains tax agreement: “Limited impact for the average saver”

The federal government has reached an agreement on a Capital gains tax This is a tax that is only levied on the profits that a specific or full capital generates, and not on that capital. Examples of specific capital gains taxes are withholding tax on dividends of shares and on interest from savings certificates and bonds. There is a capital gains tax on the full capital in the Netherlands. It is a complex tax that you cannot implement without consideration. After all, a small saver and investor cannot become a victim of it, just like the super-rich may not be allowed to evade it. capital gains tax on financial profits, as outlined in the Arizona coalition’s policy agreement. The new tax will take effect on January 1, 2026.

“We’re asking those with the broadest shoulders to make a fair contribution to help improve the country’s fiscal situation and ultimately allow for a general tax reduction,” Finance Minister Jan Jambon said with satisfaction.

Ten percent tax, with generous exemptions for small investors

Under the new rules, a 10% tax will be levied on capital gains from financial assets such as shares and cryptocurrencies. Only realized gains—such as those made upon sale—will be taxed. Crucially, the tax applies only to future gains. Profits realized before the introduction of the measure are not subject to taxation.

To protect small and medium-sized investors, the government is introducing an annual exemption of €10,000 per person. “This threshold will be indexed each year and can rise to €15,000 for those who haven’t withdrawn any capital gains in the previous five years,” Jambon explained. “This ensures maximum protection for long-term retail investors.”

Pension savings and group insurance remain unaffected

For individuals holding at least a 20% stake in a company, a reduced and gradually increasing tax rate will apply. This applies to all types of companies. These entrepreneurs will also benefit from a €1 million exemption over a five-year period.

Pension savings products and group insurance plans are completely excluded from the new tax. Additional pension savings within the second and third pillars will not face any extra taxation.

Fair and transparent

Jambon thanked his colleagues for helping make the compromise possible. “We’ve struck a fair and transparent balance. For ordinary savers, the system remains simple and has only a limited impact,” he concluded.

“I’m pleased this agreement also paves the way for other key Arizona reforms, including time-limited unemployment benefits, pension reform, stricter asylum policies, and the much-needed increase in defense spending.”