Insights

On Budget Day, the Dutch government presents its Tax Plan for the upcoming year. The 2027 Tax Plan contains important tax changes that may affect the tax position and business operations of international operating companies established or active in the Netherlands.

The latest European Commission guidance confirms that companies must understand their role in the supply chain, maintain auditable due diligence records, manage information flows and establish clear governance across procurement, legal, sustainability, tax, compliance and operations.

The Netherlands continues to make progress with the implementation of the European Union’s VAT in the Digital Age (ViDA) package. The Dutch government intends to introduce the various ViDA measures in phases, with the Single VAT Registration (SVR) measures taking priority. Legislation relating to electronic invoicing and digital reporting requirements will follow at a later stage.

The digitalisation of VAT compliance is accelerating across Europe. Since the EU's VAT in the Digital Age (ViDA) package entered into force in April 2025, businesses have entered a transition period that will ultimately lead to mandatory cross-border e-invoicing and digital VAT reporting across the European Union.

On 24 June 2026, the European Commission published a proposal for the so-called Direct Tax Omnibus. This proposal aims to simplify existing European tax directives, align rules more closely and reduce administrative burdens for businesses.

In its judgment in the Stellantis case (C603/24), the Court of Justice of the European Union (CJEU) determined that transfer pricing (TP) adjustments do not constitute payment for repair services due to the absence of a legal relationship and a direct link between the repair services and the TP adjustments.

Are you the owner of social real estate? And are you considering investing in making, for example, a school, healthcare institution or sports facility more sustainable? If so, the Sustainable Social Real Estate (DUMAVA) subsidy scheme is highly relevant.

The Dutch government has published a proposal to implement the first phase of the EU’s VAT in the Digital Age package (ViDA).

Are you importing goods into the EU? If so, you may face additional obligations under the Regulation on Deforestation Free Products (EUDR). This article explains what you need to know about the regulation and how you can prepare effectively for compliance.

On 26 January 2026, the Dutch Ministry of Finance published a report on the introduction of e-invoicing in the Neth-erlands. The report recommends that the Netherlands introduces e-invoicing not only for EU cross-border transac-tions, but also for domestic transactions.

Are you considering taking CO₂‑saving measures within your industrial business, but running into high investment costs? Then explore whether you are eligible for the Accelerated climate investments in industry (VEKI) grant.

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.

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.

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?