Main tax measures of the 2025 Tax Plan for international organisations
The measures will apply from 2025, unless stated otherwise. The measures marked with a * have already been included in a previous legislative proposal.
Personal income tax
Reduction in SME profit exemption
The SME profit exemption will be reduced from 13.31 per cent to 12.7 per cent.
Prevention of double counting in excessive borrowing
To prevent unforeseen double counting in the context of excessive borrowing, certain debts are disregarded for personally owned partnerships. This applies to situations where participants in a partnership also hold a substantial interest in a company, and that company has provided a loan to the partnership. In this case, double counting of debts and obligations is excluded from the debt definition.
Reduction of box 2 rate
The top box 2 rate will decrease from 33 per cent (2024) to 31 per cent.
| Bracket | 2024 | 2025 |
|---|---|---|
| 1st bracket (until EUR 67,804) | 24.5 per cent | 24.5 per cent |
| 2nd bracket (from EUR 67,804) | 33 per cent | 31 per cent |
Reduction of box 3 rate
The Coalition Agreement had announced that the box 3 rate would decrease, without specifying to what percentage (2024: 36 per cent). However, there is no mention of this in the 2025 Tax Plan package, so the box 3 rate will remain at 36 per cent in 2025.
Rebuttal scheme for box 3
A rebuttal scheme will be introduced for box 3 taxpayers. Starting from mid-2025, taxpayers will be able to declare their actual returns on their entire assets using the "Declaration of Actual Return" form. Between mid-October and mid-November 2024, the relevant taxpayers will receive an informational letter.
Expansion of the target group for box 3 legal restoration of rights
Following the June verdicts of the Supreme Court, the cabinet will submit a legislative proposal for additional legal restoration of rights in the first quarter of 2025, with intended implementation from June 1, 2025. The target group eligible for legal restoration of rights, and thus able to use the counter-evidence scheme for box 3, will be expanded. This also includes those whose respective assessment was irrevocably fixed on June 6, 2024, but not yet on December 24, 2021, will be eligible for additional legal restoration of rights. A condition is that a request for 'ex officio’ reduction must be made within the five-year term. Filling in the form 'Declaration of Actual Return' is considered a request for 'ex officio’ reduction.
Determination of actual return in box 3 for buying and selling houses
The Supreme Court has ruled that the valuation of houses in box 3 must align with the WOZ value. For the buying and selling of houses during the year, it is proposed to divide the value development of that year time proportionally between the seller and buyer. For example, in a sale on July 1, the value development is divided equally between seller and buyer.
Determination of actual return in box 3 for own use of houses
Based on jurisprudence and legislative history, the cabinet considers the own use of a property as part of the actual return for the calculation of the box 3 legal restoration of rights. The Supreme Court is likely to rule on this issue this fall. If necessary, the form 'Declaration of Actual Return' will subsequently be adjusted accordingly.
Prevention of double taxation in box 3
The Supreme Court has set rules for the calculation of the reduction to prevent double taxation when the actual return is used to determine the box 3 income. These rules mean that the calculation of the reduction to prevent double taxation is based on the ratio in which the actual foreign return in box 3 is part of the total actual return in box 3.
Application of the debt threshold in box 3
Box 3 has a debt threshold of 3,700 euros (2024). Debts are only included in the box 3 tax base to the extent that they (collectively) exceed this amount. For practical reasons, the debt threshold is disregarded when determining the actual return, making the entire interest on all box 3 debts deductible.
Reduction of exemption for green investments in box 3
Green investments are partially exempt in box 3. In 2024, the exemption is a maximum of 71,251 euros (142,502 euros for fiscal partners) and from January 1, 2025, a maximum of 26,312 euros (52,624 euros for fiscal partners). The initially proposed maximums for 2025 were lowered by amendment. When applying the actual return in box 3, this exemption is applied pro rata based on the situation on January 1. With an exemption of 26,312 euros, for a taxpayer with 52,624 euros in green investments on January 1, 50 per cent of the actual return is exempted.
Additionally, the tax credit for green investments is reduced from 0.7% to 0.1% of the actual amount exempted in box 3 for green investments. Both the exemption and the tax credit for green investments will expire on January 1, 2027.
Repair of tax leakage for seafarers
An employment of a seafarer that is (wholly or partly) fulfilled outside the Netherlands is deemed to have been fulfilled in the Netherlands to the extent that the right to tax the income from that employment - based on a tax treaty - is assigned to the Netherlands. This repairs a tax leakage due to a possible double exemption for seafarers.
Abolition of partial foreign tax liability
The abolition of partial foreign tax liability will remain effective from 2025. Under the expat scheme, partial foreign tax liability allowed the option to be treated as a foreign taxpayer for Box 2 and Box 3, despite having a tax residency in the Netherlands.
However, a transitional arrangement applies for expats who were already using the 30% ruling before 2024. They can continue to benefit from the scheme until the end of 2026. Read more about this arrangement in our Tax News article.
Wage tax
Dutch 30% ruling to become 27% ruling
The reduction of the Dutch 30% ruling (30-20-10 ruling) from the Tax Plan 2024 will be reversed. Instead, a constant rate of 27 per cent will apply starting from 2027. For the years 2025 and 2026, the maximum rate will remain at 30%. For employees who have already applied the 30% ruling before 2024, a maximum percentage of 30% will continue to apply until the end of the ruling period.
For more information, see our Tax News article.
27% ruling for workers seconded abroad
In the second Memorandum of Amendment, it is indicated that the reduction of the lump sum from 30% to 27% will also apply to workers seconded from the Netherlands as of 2027. The scheme for posted workers has different conditions and does not have a salary standard. The scheme is mainly used by diplomatic staff and military personnel.
Increase in salary requirement for the 30% ruling
The salary requirement for the 30% ruling will be increased from EUR 46,107 to EUR 50,436 as of 1 January 2027 (based on 2024 amounts, which will be indexed later). For employees under 30 years old with a master’s degree, the salary requirement will increase from EUR 35,048 to EUR 38,338 (2024 amounts). Employees who already applied the 30% ruling in 2024 will continue to follow the old (indexed) salary requirement until the end of the ruling’s duration.
Read more about this ruling in our Tax News article.
Abolition of partial foreign tax liability*
The abolition of partial foreign tax liability will remain effective from 2025. Under the expat scheme, partial foreign tax liability allowed the option to be treated as a foreign taxpayer for Box 2 and Box 3, despite having a tax residency in the Netherlands.
However, a transitional arrangement applies for expats who were already using the 30% ruling before 2024. They can continue to benefit from the scheme until the end of 2026. Read more about this arrangement in our Tax News article.
Climate and energy
Extension of reduced excise rates for unleaded petrol, diesel, and LPG
The excise rates for unleaded petrol, diesel, and LPG from 2024 will be maintained in 2025. By not indexing again in 2025, the current excise discount will be extended, making the proposed measure for 2025 effectively more generous than in previous years.
Energy tax on natural gas
The increases proposed in the Spring Memorandum 2024 will not be implemented, and the energy tax rate on natural gas in the first and second brackets (up to a consumption of 170,000 m3) will be reduced by 2.8 cents per m3, increasing to 4.8 cents per m3 in 2030.
Energy tax reduction
The energy tax includes a reduction for electricity consumers. This reduction will be increased by EUR 3 cents excluding VAT per independent connection. Retroactively from 1 January 2024, the reduction will be EUR 521.81 excluding VAT. For 2025, the reduction will be EUR 524.95 excluding VAT.
Abolishment of net metering scheme for small consumers
The net metering scheme for the return of renewable energy by small consumers will be abolished as of 1 January 2027.
Reduced energy tax rate for hydrogen
As of 1 January 2026, an energy tax rate for the energetic use of pure hydrogen will be introduced. The rate will be equal to the electricity rate in the fifth bracket (and lower than the rate for natural gas). Grey, blue, and green hydrogen will be taxed equally.
Clarification of the definition of waste incineration plant (AVI) for CO2 tax in industry
For a greenhouse gas installation that is also a waste incineration plant, the rules for the waste incineration plant for the CO2 tax in industry apply. For the period 2024, in favour of the taxpayer, the rate for greenhouse gas installations will apply.
Furthermore, for the allocation of exemption rights for waste incineration plants (AVIs), an AVI correction factor will be added. This will decrease annually from 1 in 2025 by 0.12 to 0.4 in 2030.
Tax package for greenhouse horticulture
The tariff path for greenhouse horticulture will be adjusted. The rate per ton of carbon dioxide will be EUR 9.50 for the calendar year 2025. This will increase to EUR 16.06 in 2029. From the calendar year 2030 onwards, the rate will be EUR 17.70. The greenhouse horticulture sector will, in principle, not be subject to other CO2 levies, with the decision for the opt-in for EU ETS 2 postponed to 2025.
Clarification of electricity exemption used in electrolytic processes
The energy tax exemption for electricity used in electrolytic processes will be specified and expanded. As of 2026, the exemption will apply to electricity directly used in the demineralisation or electrolysis of water and the purification and compression of the hydrogen obtained from it.
Coal tax
The exemptions for dual and non-energy use of coal (particularly the use of coal in steel production) will be abolished as of 2027.
Transfer of objection and appeal procedures for MIA and Vamil
The application process for the Environmental Investment Deduction (MIA) and the Random Depreciation of Environmental Investments (Vamil) will be aligned with that of the Energy Investment Deduction (EIA). This means that the application for a certificate confirming an environmental investment will be handled by the Netherlands Enterprise Agency (RVO). Taxpayers will then have the opportunity to file objections directly with the RVO against this decision. The Dutch Tax Authorities will no longer be responsible for the substantive assessment and formal determination. For disputes regarding other conditions for applying MIA or Vamil, taxpayers can file objections and appeals against the tax assessment.
ETS-2 (Green Deal)*
The European Union has two emissions trading systems. The first system is ETS-1, which mainly covers emissions from electricity generation, large industrial companies, and part of the aviation and maritime sectors.
The second system, the new system, is called ETS-2 and will enter its start-up phase in 2025. ETS-2 includes emissions from fossil fuel supplies to non-ETS-1 activities in the electricity and industrial sectors, the built environment, and part of mobility.
Fuel suppliers are responsible for monitoring these emissions from 2025. They must have an emissions permit by 2025. From 2027, these fuel suppliers must actually surrender emission allowances for the emissions they have reported. The available allowances will be auctioned from 2027. ETS-2 will be fully operational from 2028.
FuelEU Maritime (Green Deal)*
From 2025, the EU will require shipping companies to gradually use cleaner fuels than traditional fuel oil over the coming decades. This applies not per ship, but at the fleet level. By 2025, emissions must already be reduced by 2 percent with cleaner fuels, increasing to 80 percent by 2050. The requirement applies to cargo and passenger ships with a gross tonnage of 5,000 or more. The requirement applies to voyages between and within EU ports and for half of the voyage for outgoing or incoming ships from outside the European Union.
Car
Rate discount for passenger cars
For 2025, a 75 per cent discount on the motor vehicle tax (MRB) will apply to emission-free passenger cars. From 2026, the discount will be 25 per cent. The discount will be abolished from 2030 onwards.
Adjustment of vehicle and motorcycle tax standard and rate
The CO2 emission values will be lowered, resulting in more vehicle and motorcycle tax being due. Additionally, the rates will be increased by 2.35 per cent.
Adjustment of vehicle and motorcycle tax table for hybrid-powered passenger cars
The specific rate table for plug-in hybrids will not be maintained.
Abolishment of vehicle and motorcycle tax exemption for delivery vans for entrepreneurs
The vehicle and motorcycle tax exemption for delivery vans for entrepreneurs will be abolished.
Simplification of vehicle classifications in car taxes
As of 1 January 2027, the definitions of motor vehicles, passenger cars, delivery vans, and camper vans for various car taxes will be harmonised. Except for camper vans, these definitions will align with the European classification. This change will also affect the additional tax rules in wage and income tax.
Indexation of final levy for continuous alternating use of delivery vans
The flat-rate final levy for the private benefit of a continuously alternating used delivery vans will be increased to EUR 438 per year as of 1 January 2025. From 2026, this amount will be indexed annually.
VAT and customs
Abolition of reduced VAT rate for certain goods and services 2026
The reduced VAT rate (9 percent) will be abolished for, among other things, accommodation, cultural goods and services, accommodation, books, and sports. From January 1, 2026, these categories will legally fall under the general VAT rate (21 percent). The reduced rate for, among other things, camping, zoos, circuses, amusement parks, and cinemas will remain in place.
This is regulated in the Tax Plan 2025 adopted by the Dutch House of Representatives and the Senate. However, for culture, books, and sports, abolition is still uncertain because the cabinet, based on an agreement with parliament, is looking for an alternative implementation for the abolition of the reduced VAT rate for the group culture, books, and sports in the coming months. The alternative must yield at least the same amount budgetarily and be found within the domain of VAT. These alternatives will then be included in the law through a separate legislative process.
The VAT increase on accommodation (short stay within the framework of the hotel, pension, and holiday spending business) will remain in place.
Vouchers and transitional arrangement
The transfers of vouchers relating to supplies of goods and services that will be carried out from January 1, 2026, and then fall under the general VAT rate, will be taxed at the general rate. The VAT due to the transfer of a single-use voucher is calculated at the rate applicable at the time of the actual delivery of the goods or the actual service provision to which the voucher relates.
Partial non-application of transitional arrangement in the first half of 2025
The transitional law will come into effect on January 1, 2025. The law will state that the VAT on culture, sports, and books is 21% as of January 1, 2026. However, the transitional law regarding the VAT increase on culture and sports will be temporarily suspended. The state secretary confirmed in a recent Decree that entrepreneurs who start selling tickets for, for example, sports matches or cultural events taking place in 2026, do not have to start charging that 21 percent in the first half of 2025.
It concerns payments and transfers of vouchers relating to certain categories of goods and services. This includes, among other things, works of art, books, the opportunity to practice sports, and access to public museums, music and theatre performances, and sports matches.
VAT rules for digital events*
As of January 1, 2025, the VAT rules for digital events such as digital training and conferences, as well as online sports sessions and virtual cultural services, will change. From January 1, 2025, VAT will be due in the country where the customer resides, is established, or has their usual place of residence
Customs Act: more powers for inspectors and adjustments to the fines regime
The General Customs Act will be aligned with the General Tax Act. This includes granting inspectors the authority to impose fines for detected violations. Additionally, after a minor violation fine, a serious violation fine can be imposed for new facts, with the previous fine taken into account.
Corporate income tax
EBITDA rule: adjustment to earnings stripping rule percentage
The percentage for applying the earnings stripping (EBITDA) rule will be increased from 20 per cent to 24,5 per cent of the adjusted taxable profit (taxable EBITDA). This leaves more room for interest deduction. Read more on the adjustment to the EBITDA rule in our Tax News article.
The limitation on the threshold for real estate companies is no longer part of the 2025 Tax Plan. These companies can continue to make use of the 1 million euro threshold in 2025.
Qualification foreign legal forms*
The qualification of foreign legal forms will be regulated by law. There are several material changes. The qualification of foreign legal forms that are comparable to Dutch entities will continue to take place using the legal form comparison method. However, for foreign legal forms that are not comparable to Dutch entities, two additional methods are introduced: the 'symmetrical method' and the 'fixed method'. Read more in our Tax News article on this subject.
Debt cancellation profit exemption
A new debt cancellation profit exemption scheme will be introduced for taxpayers with losses exceeding EUR 1 million. Under this scheme, debt cancellation profit will be fully exempt to the extent that it exceeds the losses from the previous year. Additionally, the carry-forward losses from the past will be reduced. For more details, see our Tax News article.
Object exemption and disregarded permanent establishment
As a result of the application of the ATAD2 directive, up to and including 2024 the object exemption in corporate income tax is not applied to a disregarded permanent establishment. To prevent double taxation as of 2025, this is remedied by applying the object exemption, provided the profits of such a permanent establishment are subject to a tax on profits in the foreign country.
Liquidation loss scheme: intermediate holding provision
The so-called intermediate holding provision of the liquidation loss scheme prevents an operational loss of a participation or a non-deductible sales loss from being converted into a deductible liquidation loss for an intermediate holding company. However, in some cases, this provision does not work as intended, failing to achieve its goal. Therefore, it will be adjusted to account for value declines both since the direct acquisition of the participation in the dissolved entity and since its indirect acquisition.
Donation deduction retained
The government had proposed to abolish the donation deduction in corporate income tax as of 1 January 2025. Yet, the House of Representatives approved an amendment which ensured the donation deduction in corporate income tax was retained (for up to 50% of the profit with a maximum of EUR 100,000).
Overlap of corporate income tax subjectivity tests and Pillar Two
For the participation exemption, object/base exemption, and anti-profit-shifting measure in corporate tax, it is now laid down in law, that a so-called “qualifying Pillar Two top-up tax” is considered a tax levied on profits. This is not the case for transfer pricing mismatches and hybrid mismatches. In spite it not being laid down in law, in certain instances the subject to tax test may still be met. Read more on this topic in our Tax News article.
Codification of ATAD GAAR in corporate income tax
The 'general anti-abuse rule' (GAAR) from the Anti-Tax Avoidance Directive (ATAD1) will be incorporated into corporate tax law. When implementing ATAD1 in 2019, the Netherlands opted not to include the GAAR in legislation, as the fraus legis doctrine already achieved the same goal. Following input from the European Commission, a statutory anchoring will now be provided. This does not aim to introduce any material changes, also with regard to other tax measures. Read more about this in our Tax News article.
Abolition of 'open cv' as an independent taxpayer*
The distinction between open (= non-transparent) and closed (= transparent) CVs (Limited Partnerships or LPs) is eliminated. All LPs will now be transparent. The aim is to reduce the number of hybrid mismatches in an international context. Read our Tax News article for more information. for more information.
According to the Secretary of State, a limited partnership (CV) can be independently taxable (non-transparent) under both current and the proposed rules if it qualifies as a mutual fund (FGR). Previously, the cabinet saw no need for transitional rules in cases where a currently transparent CV or similar foreign entity becomes independently taxable from 1 January 2025, because it meets the criteria for an FGR. However, additional transitional measure will be introduced following signals from the tax authorities and practical feedback regarding the feasibility of complying with the new rules by 1 January 2025.
In practice, it appears that certain investment funds intend to be a fund whose participations are not considered transferable because these participations can only be transferred to the fund itself by way of redemption (‘inkoopfonds’) as of 1 January 2025. For practical reasons it is not always feasible to realise this before 1 January 2025. In case of an ‘inkoopfonds’, the fund does not qualify as an FRG and is therefore not independently taxable. A transitional law provision will therefore be introduced, which, under certain conditions, offers more time for the restructuring of an investment fund into an ‘inkoopfonds’. One of these conditions is that the fund already intends in 2024 to meet the conditions of an ‘inkoopfonds’ in the course of 2025.
Amendments to the transparency rules for FGR*
The conditions under which a fund qualifies as an independent corporate tax liable (non-transparent) fund for joint account (mutual fund or FGR) are changing. A fund qualifies as non-transparent when:
- The fund can be classified as an investment fund or a fund for collective investment in securities; and
- There are tradable certificates of participation.
A non-qualifying fund is fiscally transparent, and the assets are attributed and directly taxed to the investors with income tax or corporate income tax.
Amendments to the FBI regime*
Dutch Fiscal Investment Institutions (FBIs) are no longer allowed to directly invest in real estate located in the Netherlands. It remains possible for an FBI to be involved in the management of a real estate entity related to the FBI. It will also remain possible to directly invest in foreign real estate.
Deduction limitation for granting own shares
The deduction limitation for the granting and issuance of shares and stock options within a group will be adjusted. This clarification establishes that the deduction limitation applies to all taxpayers, not just to companies with share capital.
First Public CbCR reporting for most companies on 2025*
On 22 June 2024, the Dutch Public Country-by-Country Reporting Directive came into effect. This is an EU-initiated, mandatory, public reporting for large, international companies. Companies with a fiscal year that corresponds with the calendar year will report for the first time on 2025. This report must be made public no later than 31 December 2026. Learn more about public CbCR in the Netherlands in our Tax News article.
Source taxes
Replacement of 'collaborating group' with 'qualifying entity'
In the Source Tax Act 2021, the term 'collaborating group' will be replaced by 'qualifying entity'. A 'qualifying entity' is defined as 'entities acting together with the primary or one of the primary purposes being to avoid taxation for one of those entities'. The introduction of this new term in the Source Tax Act disconnects it from the 'collaborating group' term in the Corporate Income Tax Act. Read more on the new group concept in our Tax News article.
Retention of buyback facility in dividend tax
An amendment in the 2024 Tax Plan had provided for the abolition - effective from 1 January 2025 - of the buyback facility in dividend tax for certain listed companies. To protect the competitive position of Dutch businesses and the investment climate, it is proposed that this abolition will not proceed. Read more on this topic in our Tax News article.
Amendment to the dividend tax withholding exemption
Up to and including 2024, an optional withholding exemption in dividend tax applies for participation situations and cases where the withholding agent and shareholder are part of the same tax group for corporate income tax purposes. The optional exemption will be replaced with a mandatory withholding exemption. This would allow the shareholder to lodge an objection and appeal, without the involvement of the withholding agent.
Minimum tax
Pillar Two: act to amend Minimum Tax Act 2024
Some technical changes will be made to the Minimum Tax Act 2024 (Pillar Two), which was introduced on 31 December 2023. The bill also closely incorporates additional regulations from the administrative guidelines of the Inclusive Framework on Base Erosion and Profit Shifting (IF) from 2023 and 2024. Qualifying tax credits will be expanded to include qualifying tradable tax credits. Further details will be provided on the qualifying domestic top-up tax and the qualifying domestic top-up tax safe harbour rule. Measures related to hybrid arrangements will be introduced under the Country-by-Country Reporting safe harbour rule. The measures will take effect from 31 December 2024, with some provisions retroactive to 31 December 2023. Read more on the amendments to the Minimum Tax Act in our Tax News article.
Three additional guidelines will be incorporated in the Minimum Tax Act 2024: (i) the so-called refreshing rule for the qualified domestic minimum top-up tax; (ii) the so-called simplified reporting of the top-up tax per jurisdiction; and (iii) a delegation basis to set conditions for the form and submission of the top-up tax information return. All measures are in close conformity with the administrative guidance from the Inclusive Framework.
Transfer tax
Introduction of a specific general housing rate of 8 per cent from 2026
The transfer tax has a general rate of 10.4 per cent. Additionally, there is a reduced rate of 2 percent for homes that serve as the main residence.
From 2026, a specific general housing rate will apply. This concerns a rate of 8 per cent for homes that do not meet the main residence requirement, such as a holiday home or second home. For non-residential properties (such as commercial buildings), the general rate of 10.4 per cent will remain applicable.
Expansion of starter exemption and reduced rate for homes
The conditions for the exemption for starter homes and the reduced rate for homes intended for personal occupancy (2 per cent) are being expanded. The acquisition of just the so-called ‘economic ownership’ can also be included under these schemes.
VAT/transfer tax overlap scheme for real estate entity share transactions; specific rate*
The exemption from transfer tax is being adjusted to create a level playing field between share transactions and real estate transactions. This concerns situations where a company holds newly developed real estate and instead of the real estate itself ('the bricks'), the shares are transferred. In such cases, neither VAT nor transfer tax is due. The change means that if the real estate in the company is used for less than 90 per cent for VAT-taxed services (such as the rental of housing or real estate in the education or healthcare sector), the acquisition of the shares is taxed with 4 per cent transfer tax.
Other
Gambling tax
The gambling tax will be gradually increased from the current 30.5 per cent to 37.8 per cent. In 2025, the rate will be increased to 34.2 per cent and in 2026 to 37.8 per cent.
Early retirement under discussion
At the end of 2025, the temporary relaxation of the Early Retirement Scheme (RVU) will expire. This temporary relaxation allows employees with a heavy occupation to receive a monthly benefit of approximately 2,200 euros gross up to three years before the official retirement age, without the employer having to pay a final tax/penalty of 52 per cent. As this temporary relaxation is nearing its end, there is much discussion about a new scheme that would allow employees with heavy occupations to retire earlier even after 2025. The trade unions and the cabinet have not yet reached an agreement on a new scheme.
In a letter to parliament dated 16 September 2024, the Dutch Minister of Social Affairs and Employment proposes several solutions, including emphasising the possibilities of part-time retirement, the use of saved leave, and the relaxation of the RVU scheme.
International transfer of pension value
On 16 November 2023, the European Court of Justice issued two rulings regarding the conditions for the international transfer of Dutch pension capital. These rulings mean that it will be easier in practice for employees to transfer Dutch pensions abroad when accepting employment in another country. Read more about this in our Tax News article.
Through the bill “Other Fiscal Measures 2025”, several laws will be amended retroactively to 16 November 2023, to align them with these rulings.
Digital platforms: adjustment of fiscal data exchange DAC7
A platform operator reporting to the Netherlands will now have to report more information about sellers who are residents of a non-Union jurisdiction that exchanges information on a reciprocal basis. The legislator is correcting an omission in the law on this point.
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