The Netherlands is poised to approve a change to the income tax that will impose a 36% tax on unrealized gains, as it seeks to boost revenue to fund government activities. Investors must pay tax on unrealized gains each year, even if they have not sold or realized any gain. The country already assesses a top personal income tax of 49.5%, which is higher than the OECD average. In 2024, a survey in the Netherlands indicated that 20% of entrepreneurs were considering leaving the country due to taxes, regulations, and a poor business climate. Shell plc officially moved its headquarters and tax residency from the Netherlands to the UK in 2021.