Insights

The Dutch Tax and Customs Administration will switch to a new bank as of 1 May 2026. As a result of this change, the bank account number used by the Dutch Tax and Customs Administration for payments and refunds will change. Whether or not you need to make any adjustments depends on how you arrange your payments to the Dutch Tax and Customs Administration.

When a Dutch company distributes dividends, it is in principle required to withhold 15 % dividend withholding tax on the gross dividend. However, under certain conditions the Dutch law provides for a withholding tax exemption on dividends to non resident shareholders. In this article we will explain more about how this works.

As a result of the 2026 conflict in the Middle East, multinational companies are tackling how to manage their international employees across the region, both assignees and local hires.

Employee participation has moved to the centre stage in the Dutch mid-market and scale-up landscape.

On this page you find all recent insights on pillar 2.

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.