News and updates
Current news for entrepreneurs.
We explain what current developments across our sector expertise and services mean for your organisation.
67 articles
Director-shareholders
Borrowing from your Dutch BV: proposed lower threshold
The proposed lower borrowing threshold and temporary box 2 change call for a clear picture of debt and liquidity. The plans are not final legislation.
Digital tax correspondence
Digital tax correspondence for Dutch businesses
Digital tax correspondence requires more than a preference change. Specify who reads messages, monitors deadlines and shares documents with your adviser.
VAT and business transfers
New EU judgments on VAT and business transfers
The transfer structure, each recipient’s position and any retained property determine the VAT issues to examine. Continuation of activities alone is not always enough.
Business expenses
Ogér Business Club: business expenses and tax corrections
Business club expenditure needs to be assessed by expense and tax type. A careful review of the evidence must go hand in hand with statutory correction deadlines.
Tax enquiries and records
Ogér Business Club: disclosure of member data to tax authorities
The ruling concerns targeted disclosure of information to the Dutch Tax Administration. It does not automatically establish that every participant owes additional tax.
Zorg
Dutch annual healthcare reporting: plan well before 31 May
A timely filing starts with one schedule for the records, board approval and any external audit work.
Ondernemen
Tax Knowledge Group: no taxable increase in wealth for a revocable paper gift
A revocable paper gift does not result in a taxable increase in wealth in Box 3 when it is made or later revoked.
Zorg
Micro, small or part of a group: which healthcare reporting model applies?
Size, legal form and group structure determine the financial information and additional documents required.
Internationaal ondernemen
EU e‑commerce VAT raises more than €125 billion in five years
OSS and IOSS continue to grow. Webshops still need accurate VAT logic for every customer, country and goods flow.
Transport en logistiek
Temporary 22.3% discount on the Dutch truck toll
The September–December discount should be reflected correctly in forecasts, quotes and post-calculations.
Salaris en personeel
2027 Payroll Taxes Newsletter calls for early preparation
Employers can already translate upcoming changes into policies, systems and employee communication.
Bouw en vastgoed
Tax Authority tool helps assess VAT or transfer tax on property
The online tool supports an initial review, while complex developments still require a tailored analysis.
Zorg
Healthcare contracting: not every assignment fits self‑employment
Healthcare organisations need to review the role, supervision and responsibilities for each engagement.
Juridisch advies
Business transfers: when can VAT remain outside scope?
VAT rights and obligations may transfer to the successor when a business or independent part is transferred.
Annual Report
iXBRL makes the quality of source data visible
Structured reporting requires consistent source data, version control and verifiable responsibility for the final filing.
Annual Report
Work in progress: recognising margin in the correct period
The delineation, valuation and presentation of work in progress determine whether revenue and profit are reported in the correct period.
Ondernemen
BMKB Energy improves financing options for sustainability
Businesses may find it easier to finance energy-saving and sustainability investments.
Transport en logistiek
Dutch truck toll launched on 1 July 2026
The kilometre charge requires a reliable connection between vehicle data, routes, costing and invoicing.
Transport en logistiek
Eurovignette ends in the Netherlands after truck toll launch
The transition changes the fixed and variable cost base of transport companies.
Salaris en personeel
Minimum hourly wage rises to €14.99 from July 2026
The new rate affects payroll, allowances, budgets and potentially contractual arrangements.
Juridisch advies
Stricter telemarketing consent changes commercial processes
Organisations must be able to demonstrate when telephone contact with consumers is permitted.
Ondernemen
Dutch government simplifies or removes 403 business rules
Lower administrative burdens create opportunities, but process changes still require careful timing.
Salaris en personeel
Tax‑free mileage allowance rises to €0.25 in 2026
The retroactive increase from 1 January may require payroll corrections and additional payments.
Zorg
VAT on mixed healthcare activities: where does risk arise?
Exempt care and taxable ancillary services require a defensible allocation of revenue and costs.
Fiscaal advies
ViDA 2026 programme makes the digital VAT timeline concrete
Businesses now have a clearer roadmap for e-invoicing, digital reporting and the expanded One Stop Shop.
Ondernemen
Dutch Tax Authority changes bank account for business taxes
Payment processes and stored bank details must be updated to prevent delays or misdirected payments.
Salaris en personeel
Payroll tax assessments can now be viewed and paid online
Employers gain more digital insight into assessments, payment status and history.
Automotive
Vehicle inventory can stand still while reported value moves
Price pressure, age, demonstrator use and changing demand can mean that the carrying value of vehicles no longer reflects the proceeds that can be realised.
Jaarrekeningen
The Annual Report as a management tool, not just a review
Use year-end figures to inform investment, financing and tax decisions.
Juridisch advies
Enforcement against false self‑employment continues
Clients must keep reviewing both contracts and daily working practices for genuine independence.