Nextens has repeatedly found that there is broad support in the business community for simplifying the Dutch tax system. At the same time, there is also a desire among entrepreneurs with employees and financial managers to provide additional fiscal and/or financial support in the Spring Memorandum. The top 10 of this wish list is as follows:
- Reduce housing shortages: 77%
- Simplification of the tax system: 69%
- Keep inflation low: 69%
- Stronger Europe: 59%
- VAT reduction: 57%
- Migration (reduce inflow): 54%
- Improve the business climate: 47%
- Agriculture (help comply with regulations): 43%
- Tax wealth more compared to labor: 41%
- Climate: 40%
Some notable differences between groups of respondents are summarized below by theme:
- The reduction of housing shortages is most strongly felt among all respondents, with the highest (83%) support in the age category between 50 and 59, for whom the housing shortage is less pressing than for younger age groups.
- The simplification of our tax system is strongly felt among all respondents. Slightly lower percentages are found among people under 30 years old, at 57%, and in the public administration and government services sector, at 43%.
- Keeping inflation low is felt in all examined groups, with 79% the most among single-person households.
- The appreciation for a stronger Europe increases with age, with 65% the most in the category of 60 years and older, and as education level increases, namely 63% among higher educated versus 43% among lower educated.
- Higher educated individuals find VAT reduction significantly less important (53%) than those with a lower education (62%).
Controlling migration is particularly felt among smaller companies (max. 25 employees, 60%). This theme is less prominent in larger companies, for example, with more than 1,000 people (54%). There are significant differences between sectors. In the education sector (25%) and culture, sports, and recreation (36%), migration plays a smaller role than in wholesale and retail (68%), construction (60%), and real estate (59%).
Making it more fiscally attractive for companies to establish themselves in the Netherlands is felt with 51% in Southern Netherlands, including the Eindhoven region, more than in Northern Netherlands with 39%. The business climate is felt less in culture, sports, and recreation with 23%, education with 37%, and healthcare with 39%. The need for facilitation as a sector is more felt in more competitive sectors such as hospitality with 70%, agriculture with 62%, and financial institutions with 56%.
Fiscal support in complying with regulations in agriculture is felt much stronger among lower educated individuals (52%) than among higher educated individuals (39%). In Northern Netherlands, support for this is on average 4% higher at 46% than in other parts of the country. Of all sectors, support for this theme - not surprisingly - is greatest in the agriculture, forestry, and fishing sector at 69%.
Support for taxing wealth more compared to labor is - interestingly - highest at 46% among the wealthiest age group, namely those over 60 years old. Among people under 30, support is at its lowest at 32%. With 48%, there is more support among lower educated individuals for this theme than among higher educated individuals with 41%. In the agriculture, forestry, and fishing sector, support is lowest at 23%, while in public administration and government services, it is highest at 71%. Respondents in paid employment support addressing wealth at 43% more than entrepreneurs with employees who support this at 27%.
Fiscal support for the climate is felt the least at 40% among the top 10 examined themes that may be addressed in the Spring Memorandum. Particularly little support is felt among solo entrepreneurs at 22%, lower educated individuals at 29%, and in the construction sector (24%) and agriculture, forestry, and fishing (23%). The most support for climate issues is found in education at 56%.
About the research
This research was conducted online from March 5 to March 12, 2025, by Nextens tax software in collaboration with (PanelWizard Direct) among 824 respondents, working as self-employed entrepreneurs with employees or working in paid employment, excluding government, and within the organization ultimately responsible for or (co)deciding on finances. Of these respondents, about one-fifth work at companies with up to 10 people and about a quarter at companies with more than 1,000 employees.
