Significant tax changes will take effect in 2025, including an increase in the exemption limit for photovoltaic systems to 30 kWp per unit, enhanced deductions for childcare costs, and stricter regulations for hybrid company cars. Additionally, the one-fifth rule for severance payments will shift tax declaration responsibilities to employees, while small businesses will benefit from a higher sales threshold for VAT reporting. E-invoicing will become mandatory in the B2B sector, with a transition period for smaller companies.