Spring budget 2025: positive tax reform for start-ups and scale-ups- new opportunities for employee stock option plans
On 18 April 2025, the Dutch Cabinet presented the Spring Budget (Voorjaarsnota 2025), which included several pivotal fiscal announcements. Among them is a particularly welcome development for fast-growing businesses: a proposed new tax regime to make employee stock options more attractive for qualifying start-ups and scale-ups. This move, long awaited