Insights

The European Commission is preparing an “omnibus directive” on direct taxation, expected in June 2026. This is not a new tax initiative, but an effort to review and streamline how existing EU direct tax rules operate together in practice.

The EBA Guidelines on the management of Environmental, Social and Governance (ESG) risks have been in effect for all Significant Institutions since 11 January 2026.

On 10 March 2026, the European Parliament adopted the EU Talent Pool Regulation. The Regulation introduces a new EU-wide digital platform designed to help employers find talent from outside the EU.

Sustainability is increasingly becoming an integral part of strategic ambitions. ESG benchmarking is developing into a valuable strategic tool for strategy, innovation and stakeholder trust in this playing field.

Forced labour remains a major global concern. In 2021, an estimated 27.6 million people were affected, including 3.3 million children. Marginalised groups, such as women, minorities, and migrants, face disproportionate risks.

For organisations that will fall under the reporting obligation of the Corporate Sustainability Reporting Directive (CSRD) from FY2027 onwards, 2026 will be a crucial year of preparation. The way in which organisations handle sustainability reporting in the coming years will continue to shape their strategic direction. After all, sustainability reporting is evolving further into a strategic steering tool: it helps organisations better manage their impact, risks, and opportunities, make progress visible, and communicate transparently to stakeholders.

Why getting working capital right is critical to deal value

The mid-market is at a tipping point. While large organisations are scaling back their efforts on diversity, equity and inclusion, mid-market businesses are demonstrating that investing in equity is not idealism, but business insight.

As the impact economy matures, financing structures are evolving to offer alternatives to traditional debt and equity. Investors increasingly aim to align financial returns with measurable social and environmental outcomes, while impact-driven companies all over the world seek patient capital that supports growth without compromising their mission.

Is your organisation investing in CO₂ reduction, energy-efficient technologies and renewable energy? If so, you may qualify for the Energy Investment Allowance (EIA): an attractive tax scheme that encourages entrepreneurs to invest in energy-saving or sustainable business assets. With the EIA you do not only benefit from lower energy consumption and emissions, but also from tax relief. In addition, the EIA budget increases each year; in 2026, it amounts to no less than €460 million. Which business assets fall under the EIA, and what conditions must your investment meet?

Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.

The debate on the employment status of platform workers, and Uber drivers in particular, continues to evolve. The recent judgment of the Amsterdam Court of Appeal provides important direction. Not by issuing a blanket statement about all Uber drivers, but by demonstrating how significant both entrepreneurship and the individual circumstances of each driver are when determining the correct employment relationship.

Many organisations acknowledge that identifying and addressing negative impacts in their value chain is essential, yet internal discussions often stall at the same point. Without concrete, financially grounded insights, teams can find it difficult to secure resources, prioritise efforts, or engage decision‑makers effectively.

The new coalition agreement of D66, VVD and CDA sets out a clear course for the labour market. The plans will impact employers, employees and the self-employed. In the coming years, the rules on social security, leave, sickness absence, flexible work, labour migration and bogus self-employment will change. It is important to note that these are proposals from the coalition. Each measure will still require support in Parliament. As a result, the final legislation may change in form or substance. In this article, we outline the most important developments for you.

From financial year 2025 onwards, as an entrepreneur, you are required to file your financial statements digitally with the Dutch Chamber of Commerce. This applies to all legal entities, including large legal entities such as large B.V.s, which previously still had an exemption. The transition to digital filing is an important step for the government toward more efficient and comparable financial reporting.

Sustainability reporting is becoming increasingly important. Not only because of the arrival of guidelines such as the Corporate Sustainability Reporting Directive (CSRD) and voluntary standards such as VSME.