The first measure concerns a new employee participation scheme. Startups and scale-ups are often unable to fully reward talent with a salary and therefore make use of stock options. In the proposal, taxation on these options is deferred until the moment the shares are sold, and only 65% of the benefit is taxed. This reduces the tax burden and makes it more attractive to attract and retain staff.
The second measure is an adjusted definition of startups and scale-ups within Box 3. This aligns better with innovative and scalable companies. Consequently, shares in these companies are taxed via a capital gains tax instead of an appreciation tax, which stimulates investment.
The proposals were developed in close consultation with the sector, in which bottlenecks regarding talent and tax treatment were identified.
Measures strengthen the innovation capacity of the Netherlands
This development is particularly relevant for the high-tech sector: startups and scale-ups are the driving force behind technological innovation and productivity growth. Through improved access to talent and capital, these measures strengthen the innovation capacity of the Netherlands and contribute to a future-proof, competitive high-tech economy.
