Research by Nextens fiscal software among entrepreneurs with staff and financial managers in the lead-up to Prinsjesdag shows that the business community continues to suffer under fiscal regulatory pressure. In a similar study by Nextens from August 2024, 63% of respondents found government regulations for businesses too complex.
The most right-wing cabinet ever, as Schoof-1 was called upon taking office in July 2024, has not changed this. After reducing regulatory pressure, lowering labor costs, for example through lower employer premiums, is mentioned as a desirable fiscal measure to promote the business climate in the Netherlands. A better business climate is seen as necessary to stimulate economic growth. The Dutch economy shrank in 2023, grew by 1.0% in 2024, and a growth of 1.1% is expected for 2025.
The need for less regulatory pressure and reduced labor costs is felt across all major political movements. From a range of options, a third of respondents named both fiscal measures as the most desirable. In third place is rewarding sustainability through targeted deductions, subsidies, or exemptions. This desire for sustainability is particularly strong among respondents who voted for GroenLinks/PvdA and D66 in 2023. In fourth place is the reduction of the SME rate in corporate tax; this desire is more prevalent among VVD voters than among the large center-left parties.
Labor Migration
Respondents could also choose from various measures that could curb the hiring of cheap labor migrants. Especially tax benefits for entrepreneurs who invest in local labor can count on broad support, particularly among VVD, PVV, and CDA. Less support, but still widely shared, was given to the following fiscal measures: more targeted control and enforcement on fictitious self-employment and fraudulent employment structures, the introduction of an employer contribution for the long-term deployment of foreign temporary labor, and the abolition of subsidies or tax benefits for sectors that are structurally dependent on low-paid labor. There is hardly any interest in an investment deduction for improving working conditions. Nor is there interest in abolishing subsidies or tax benefits for sectors that are structurally dependent on low-paid labor.
A higher minimum wage can also slow down labor migration, as it reduces the competitive position of the Netherlands compared to other countries, making it less attractive for employers to bring in low-paid labor from abroad. This measure is especially desired by PVV, GroenLinks/PvdA, and D66 voters, much less so by VVD voters, with CDA in between. Extra fiscal incentives for hiring staff with a permanent contract are particularly desired by PVV voters, somewhat less by voters of other major parties.
More similarities than differences
There is also consensus in the business community regarding other possible fiscal measures. Among the respondents who voted in 2023 for one of the parties currently leading in the polls, there are at most accent differences. For example, stimulating investments in digitization and automation through investment deductions is especially desired by D66 voters, somewhat less by the other larger parties. Expanding fiscal incentives for innovation and R&D is welcome for all parties, with PVV voters showing the least interest in this. Increasing the self-employed deduction for freelancers and small entrepreneurs is also widely shared.
About the research
This research was conducted online between September 3 and 6, 2025, by Nextens fiscal software in collaboration with PanelWizard Direct among 926 respondents, working as self-employed entrepreneurs with staff or employed, excluding government, and within the organization ultimately responsible for or (co)deciding on finances. Of these respondents, 18% work at companies with up to 10 employees and 24% at companies with more than 1,000 employees.
About Nextens
Nextens is the market leader in fiscal software and the fiscal knowledge partner of financial professionals. Nextens handles approximately 50% of professionally submitted income tax returns, 40% of corporate tax returns, gift tax, and inheritance tax, and about 20% of VAT returns. Nextens is based in Amsterdam and is part of RELX, a global provider of data, analytics, and decision platforms for professionals. RELX operates in more than 40 countries with over 30,000 employees worldwide. More information at nextens.nl.
