Insights

The European Union (EU) has begun implementing the new Entry/Exit System (EES) beginning on 12 October 2025, with a rollout at some external borders.

Dutch tax incentives such as the innovation box and participation exemption have long been tools for tax efficiency. Under Pillar 2, however, these incentives can create permanent differences that trigger additional tax liabilities.

Successful organisations distinguish themselves not only through their products or services but also through the way they treat their people. In an era of labour market shortages, hybrid working and increasing regulation, this calls for a well-considered HR approach. Human Capital Services help organisations to structure and future-proof their people policies, with attention to both the organisation and the employee.

Global optimism among mid-market business leaders softened slightly in Q4 2025. Conversely, concern about economic uncertainty dropped significantly in Q4 compared to Q3.

On 5 January 2026, the OECD Inclusive Framework announced a significant breakthrough in the ongoing efforts to implement a global minimum tax under Pillar Two.

The 30% ruling is a tax facility aimed at highly skilled immigrants working in the Netherlands. Recent and ongoing changes to the ruling have made it more important than ever to stay on top of the changes being implemented by the Dutch government.

The Dutch government is tightening its oversight of the Highly Skilled Migrant (HSM) scheme, signalling a shift toward more rigorous enforcement of immigration compliance. As part of this effort, the Immigration and Naturalisation Service (IND) has increased inspection visits and is scrutinising recognised sponsors more closely than ever before.

Under Pillar 2, compliance is not just about meeting deadlines, it is about managing complexity. The Global Anti-Base Erosion (GloBE) rules require detailed calculations and extensive data collection across multiple jurisdictions. For many groups, this can feel overwhelming.

The global minimum tax rules under the OECD’s Pillar 2 framework are no longer a distant prospect, they are here and reshaping the tax landscape for multinational businesses. Watch Episode 1 of our video series for a clear, practical overview of the essentials.

The Immigration and Naturalisation Service (IND) annually adjusts the minimum salary requirements for Highly Skilled Migrants and other employees relocating from outside the EU to the Netherlands. Below you will find the updated salary thresholds for 2026.

On Tuesday 16 December 2025, the European Parliament adopted key decisions to reduce the scope of sustainability regulations (CSRD and CSDDD). For entrepreneurs, this means less complex compliance requirements.

The Life Science VC Sustainability Initiative, now representing 28 leading Life Science General Partner Investors, continues to advance a unified approach to sustainability across the European Life Science investment community. Supported by Impact House by Grant Thornton, the Initiative has launched its 2026 ESG questionnaire, now available for free download.

The EU Blue Card regime has undergone numerous changes over the last few years in line with the Netherlands implementing the Directive 2021/1883, making it more accessible and interesting to employers and employees alike.

Court of Appeal of ’s-Hertogenbosch ruled on the qualification of IoNE under the Netherlands–Brazil tax treaty.

The European Commission’s revised Sustainable Finance Disclosure Regulation (SFDR 2.0), published on 20 November 2025, introduces a major restructuring of the EU’s sustainable finance framework.

On 19 November 2025, the European Commission presented the “Digital Package on Simplification”. In this article, we break down what the Digital Omnibus package is, why it has been proposed, and who it will affect.