Current tax and business news

Dutch government simplifies or removes 403 business rules

Lower administrative burdens create opportunities, but process changes still require careful timing.

A business owner organises forms and files to simplify an administrative process.
AI-generated illustrative photograph.

An announced package is not one immediate rule change

A simplification package contains different measures with different legal status and start dates. Identify the measure affecting your business before changing procedures. The number 403 here concerns the number of measures, not the Dutch Section 403 group liability declaration.

Identify why the existing process is required

A document or control may be required by law, a lender, a customer contract or internal policy. Only the relevant legal requirement changes directly with amended legislation. Contractual information obligations may continue and need separate discussion.

Document the change and retain useful controls

Record the measure, effective date and affected process. Group companies may fall under different size or sector rules. Keep existing procedures until the actual change is clear and consider which information remains useful even when the formal administrative duty becomes simpler.

Source and background: Rijksoverheid – 403 regels geschrapt en vereenvoudigd.

This article is general in nature and does not replace advice tailored to your specific circumstances.
Choose an officeAmsterdam+31 (0)20 369 10 70Nieuwegein+31 (0)30 369 14 70