Netherlands: the Council of State advised withdrawing the box 3 reform and starting a new system in 2030, the Tax Plan heads to the plenary with EUR 350 million still unresolved, and labour hire firms can register under the Wtta from 1 November. Luxembourg: parliament adopted the single tax class U from 2028. Belgium: daily budget talks failed, and on 2 November Bart De Wever offered his government's resignation. EU: a EUR 2 customs handling fee applies to low-value imports from 1 November.
The week in one paragraph
The week ended with two governments in trouble over money. In The Hague the cabinet went into the final fortnight before the Tax Plan vote without a majority, and the Council of State's advice, adopted on 28 October and published on 2 November, told it to drop the 2028 box 3 reform and start again in 2030. Luxembourg passed the biggest change to personal tax in decades, a single tax class from 2028. In Brussels the core cabinet met every day from 28 October, split over how much should come from the wealthiest, and on Monday 2 November the Prime Minister went to the palace.
Netherlands
Tax Plan: a EUR 350 million gap before the 12 November vote
What happened. The Tweede Kamer finance committee resumed its debate on the Belastingplan 2027. State Secretary Eelco Eerenberg confirmed that the extra burden on work, including the full freeze of the bracket indexation, is about EUR 1.5 billion in 2027 and EUR 1.9 billion in 2028. A 2027 purchasing-power package of about EUR 1.15 billion and a smaller rise in the healthcare premium offset part of it, leaving about EUR 350 million that could go back to workers through extra measures or amendments. The plan still lacks a majority. A revised plan is expected in the week of 2 November, with plenary debates on 4 and 10 November, the vote on 12 November and the Eerste Kamer in mid-December.
Why it matters. The income tax position of sole traders and the salaries of director-shareholders for 2027 can still change in the last fortnight. Any compensation is still being studied, not decided.
What to do. Hold 2027 payroll settings and provisional assessment requests until after 12 November, and keep both the current and the proposed figures in your projections. Read our note: Dutch personal income tax →
Box 3: Council of State says start the new system in 2030
What happened. In advice adopted on 28 October and published on 2 November, the Council of State advised the cabinet to withdraw the Wet werkelijk rendement box 3 from the Eerste Kamer, not to submit the amending bill, and to introduce a full capital gains tax in one go in 2030. If the cabinet presses on, it should apply the capital gains tax to all box 3 assets only from 2030. The Tax Administration's implementation test, dated 22 October, was negative on all five points: banks may not be able to supply the data needed for 2028, and the temporary hybrid system would need 252 FTE and about EUR 31 million in extra costs. The Council also found the funding incomplete.
Why it matters. If the cabinet follows the advice, the current deemed-return system, with the counter-evidence rule, continues in 2028 and 2029. The halving of the tax-free amount to EUR 30,846 in 2027 is a separate measure and still lacks political support. The cabinet is not bound by the advice and had not responded by 2 November.
What to do. Keep using the counter-evidence rule where your actual return is below the deemed return, and do not restructure investments on the 2028 design until the cabinet decides. Read our note: Dutch box 3 2026–2028 →
Source: Accountancy Vanmorgen, 2 Nov 2026, Dagelijkse Standaard, 2 Nov 2026
Labour hire: Wtta registration opens on 1 November
What happened. From 1 November to 31 December 2026, businesses that hire out staff can register for the transitional scheme under the Wtta (Wet toelating terbeschikkingstelling arbeidskrachten). It covers staffing agencies, secondment firms and payroll companies, but also any organisation that lends out staff for profit, even occasionally. From 1 January 2028 only firms with an authorisation, an exemption or a timely registration may hire out workers. Full applications run from 1 May to 30 June 2027 and require, among other things, an inspection report or SNA mark, a recent certificate of conduct (VOG) and a deposit.
Why it matters. Hirers can be fined from 1 January 2028 if they use a firm without authorisation; the public register opens on 1 July 2027. Groups that second staff between their own companies should check whether they are in scope.
What to do. If you lend out staff, register before 31 December using eHerkenning and the Berichtenbox for business. If you hire staff, start checking your suppliers. Read our note: Hiring in Luxembourg or the Netherlands →
Source: Personeelsnet, 26 Oct 2026
EU: EUR 2 customs handling fee on low-value imports
What happened. From 1 November a Union handling fee of EUR 2 applies to low-value e-commerce consignments imported into the EU, set by Delegated Regulation (EU) 2026/2152, with guarantees and data elements in Implementing Regulation (EU) 2026/2403. It is charged per type of goods declared in a consignment, not per item, and comes on top of the temporary EUR 3 customs duty on goods worth up to EUR 150 that has applied since 1 July 2026, plus VAT. Product identifiers such as SKUs are now expected on customs declarations.
Why it matters. Web shops in the Netherlands, Belgium and Luxembourg that ship goods directly from outside the EU, and the marketplaces and logistics operators that declare them, carry the cost and the data work. The fee will be lower from 2028 where the importer operates a customs warehouse.
What to do. Check that declarations carry item-level product data, price the fee into orders with several product types, and review whether holding stock in an EU warehouse is now cheaper. Read our note: E-commerce sellers and EU VAT →
Source: European Commission, EU customs reform, Brussels Morning, 1 Nov 2026
Luxembourg
Single tax class U adopted, from 2028
What happened. The Chamber of Deputies adopted bill 8676. From tax year 2028, classes 1, 1a and 2 are replaced by a single class U: people now in classes 1 and 1a move across automatically, as do couples who marry or enter a partnership after the reform. Couples jointly taxed before 1 January 2028 can keep the former class 2 rates for up to 25 years; switching to class U is final. The tax-free band rises to EUR 26,650, the number of brackets falls from 23 to 11, and the top 42% rate applies above EUR 234,800. The single-parent tax credit rises from EUR 3,504 to EUR 4,008, a EUR 5,400 allowance per child under three is introduced, and the scale will be indexed automatically.
Why it matters. Couples with one main earner keep their advantage only through the transitional regime; singles and new couples are taxed individually. Payroll systems and tax cards change from 2028.
What to do. If you plan to marry or register a partnership, look at the timing before 1 January 2028. Employers should schedule payroll changes for 2028. Read our note: Luxembourg personal income tax →
Chamber of Commerce contribution: new definition of who pays the flat rate
What happened. The Government Council approved a bill amending the 2010 law on the Chamber of Commerce. It changes the flat-rate contribution owed by certain entities, replacing the reference to the NACE sector classification with a standalone definition of the businesses and activities covered.
Why it matters. Every company registered with the Chamber of Commerce pays an annual contribution, and the category a company falls into decides how it is calculated. A new definition can move entities into or out of the flat-rate category. The text of the bill had not been published when the Council approved it.
What to do. Once the bill is filed in parliament, check whether your holding and service companies fall within the new definition and adjust running-cost budgets. Read our note: Holding running costs →
Source: Government Council, 28 Oct 2026
Belgium
Daily talks split over EUR 1–1.5 billion from the wealthiest
What happened. The core cabinet met every day from 28 October, from the afternoon into the evening. Vooruit wants EUR 1.5 billion of the savings from the strongest shoulders and said the proposals fell well short; Les Engagés put the minimum at EUR 1 billion and named a higher capital gains tax as one option; MR called the list a horror list. On 31 October and 1 November Bart De Wever held one-to-one talks with the deputy prime ministers. The government is seeking EUR 10 billion in savings by 2029.
Why it matters. A higher rate for the capital gains tax, in force only since 1 January 2026, was openly discussed, alongside the measures on management companies and private foundations reported last week.
What to do. Do not bring forward share sales on the strength of these reports alone; check the tax cost under the current regime first, including the EUR 10,000 exemption and the 31 December 2025 reference value. Read our note: Belgian personal income tax →
Source: VRT NWS live blog, 29 Oct – 1 Nov 2026, Brussels Times, 1 Nov 2026
Talks collapse; De Wever offers the government's resignation
What happened. Talks broke down overnight from 1 to 2 November. On Monday morning Prime Minister Bart De Wever went to the Royal Palace to offer his government's resignation to King Philippe, who was due to begin consultations with party leaders on 3 November. N-VA and MR favour spending cuts; Vooruit, CD&V and Les Engagés want EUR 1–1.5 billion from higher taxes on high earners and wealth. Belgian government bond yields rose on Monday.
Why it matters. The King can accept the resignation, which would leave a caretaker government, or hold it while he looks for a way out. Without a budget Belgium would start 2027 on provisional twelfths, and the targeted VAT changes and measures on management companies are on hold.
What to do. For now, plan 2027 on the existing rules. Keep year-end decisions flexible and do not act on announced measures until a government with a budget is in place. Read our note: Belgian residents with a Luxembourg company →
Dates to watch
| Date | Country | What |
|---|---|---|
| 3 November | Belgium | King Philippe begins consultations with party leaders |
| 4 November | Luxembourg | STATEC October index and updated inflation forecast |
| 4 and 10 November | Netherlands | Plenary debate on the Belastingplan 2027 |
| 12 November | Netherlands | Tweede Kamer vote on the Belastingplan 2027 |
| 30 November | Belgium | Payment deadline for the 2026 capital gains transitional option |
| 30 November | Netherlands | VAT return and payment for October 2026 |
| Mid-December | Luxembourg | Vote on the 2027 budget (bill 8800) |
| Mid-December | Netherlands | Eerste Kamer vote on the Belastingplan 2027 (expected) |
| 31 December | Netherlands | Wtta registration closes; filing deadline for 2025 annual accounts |