Insights

After more than two decades, the implementation of the Energy Taxation Directive (‘ETD’) in Dutch law is fast approaching. Originally introduced in 2003, the ETD focusses on taxing energy based on volume. The proposed revision aids in a shift towards climate-aligned taxation. It aims to incentivise the transition to clean energy across the entire European Union.

As one of the first organisations in the Netherlands, grid operator Stedin published its annual report in line with the Corporate Sustainability Reporting Directive (CSRD).

February 2025 marks the beginning of the regulatory shift towards the implementation of the EU Artificial Intelligence Act, or the so-called AI Act. By August 2026, the full act will enter into force. The stake is high for financial institutions – 7 out of 8 categories of high-risk AI systems identified by the AI Act involve the processing of personal data. In other words, in more than 87% of the cases involving a high-risk AI system, compliance with GDPR would be necessary. Financial institutions, by regularly dealing with personal and sensitive client data, must take the first steps

As of 1 January 2026, crypto service providers in the EU will be required to collect, verify, and share certain data about their users on an annual basis with the tax authorities of the EU Member State in which they are registered for DAC8.

On 15 May 2025, the European Court of Justice (ECJ) issued its landmark decision in Case C-782/23 (Tauritus) on the customs valuation and retroactive price adjustments. The ECJ clarified the approach to customs valuation when the final price of imported goods is determined after their entry into the EU.

By 2 August 2027, every financial institution in Europe will have to comply with one of the most significant and wide-reaching AI regulations to date, becoming accountable not only for what their AI does but also for how it was built. Moreover, most of the requirements of the AI Act will already become applicable by 2 August 2026

In December 2023, the parliament approved legislation implementing the European directive (Directive (EU) 2021/2101) on public country-by-country reporting (public CbCR), applicable from the 2021 financial year. An additional decision by the Dutch government on its implementation followed on 1 March 2024.

If you’re preparing to sell or invest in a company, focusing on EBITDA alone can be a costly mistake. Let’s uncover why.

With operations in ten countries, including the Netherlands, Germany, Poland, Moldova, and the United Kingdom, Boekestijn established itself as a noticeable partner for transport and trucking services in Europe. Besides striving for optimal transport services for its clients, Boekestijn has high ambitions in terms of sustainability.

International trade is under pressure. The latest results from Grant Thornton’s International Business Report (IBR) show a decline in confidence among internationally active SMEs.

Due to technological, generational and other aspects remote working has been here to stay. However, as an employer, approving an employee's request for working remotely from another international location can have severe implications.

On 15 April 2025, the Dutch regulator for CBAM, the Dutch Emissions Authority, communicated on its website that in 2025, there will no longer be a reporting obligation for importers who import less than 50,000 kg of CBAM goods.

On 14 April 2025, the European Council formally approved the ‘Stop-the-clock’ directive presented by the European Commission in February 2025. ‘Stop-the-clock’ concerns the postponement of mandatory sustainability reporting (CSRD) by two years.

The EU has adopted the ViDA package in March 2025. The ViDA marks an important step to more digitized VAT system in the EU. We can assist your business to understand how ViDA impacts you and to prepare for changes.

Since our inaugural EU Direct Tax newsletter in July 2023, Grant Thornton is pleased to bring you the fourth edition of our review on EU Direct Tax Initiatives. This issue is packed with insights on upcoming developments and their potential impact on your business. Stay informed and ahead of the curve with our latest updates!

The Netherlands has several practical solutions to minimise your compliance burden and optimise your VAT cash flow. If you import via the Netherlands, you can take advantage of the import VAT deferment scheme.