Insights

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.

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.