Services
You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...
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Financial administration & outsourcing
Entrepreneurs who outsource financial administration reduce the number of administrative tasks and consequently have more time and space to focus on growth.
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Financial insight
We help you turn financial data into valuable insights that support you in making well-founded decisions. In-depth analyses of your financial situation will help give you a better idea of where you stand and where the opportunities for growth lie, both in the short and long term.
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Financial compliance
We make sure your company complies with financial legislation and regulations, with correct financial statements, tax reports and other obligations. From our global network, we support you in managing local and international tax risks.
Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...
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Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
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Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
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Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
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Deal advisory
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities?
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Forensic & integrity services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?
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Valuations
Independent and objective valuations tailored for mergers, acquisitions, and legal matters.
Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...
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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
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IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
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ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.
Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...
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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
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VAT advice
VAT is an exceptionally thorny issue, especially in major national and international activities. Filing cross-border returns, registering or making payments requires specialised knowledge. It is crucial to keep that knowledge up-to-date in order to respond to the dynamics of national and international legislation and regulation.
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Customs
Importing/exporting goods to or from the European Union involves navigating complicated customs formalities. Failure to comply with these requirements usually results in delays. In addition, an excessively high rate of taxation or customs valuation for imports can cost you money.
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Human Capital Services
Do your employees determine the success and growth of your organisation? And are you in need of specialists which you can ask your Human Resources (HR) related questions? Human Resources (HR) related questions? Our HR specialists will assist you in the areas of personnel and payroll administration, labour law and taxation relating to your personnel. We provide you with high-quality personnel and payroll administration, good HR guidance and the right (international) advice as standard. All this, of course, with a focus on the human dimension.
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Innovation & grants
Anyone who runs their own business sets themselves apart from the rest. Anyone who dares stick their neck out distinguishes themselves even more. That can be rather lucrative.
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Tax technology
Driven by tax technology, we help you with your (most important) tax risks. Identify and manage your risks and become in control!
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Transfer pricing
The increased attention for transfer pricing places greater demands on the internal organisation and on reporting.
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Sustainable tax
In this rapidly changing world, it is increasingly important to consider environmental impact (in accordance with ESG), instead of limiting considerations to financial incentives. Multinational companies should review and potentially reconsider their tax strategy due to the constantly evolving social standards
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Pillar Two
On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
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Cryptocurrency and digital assets
In the past decade, the utilization of blockchain and its adoption of a distributed ledger have proven their capacity to revolutionize the financial sector, inspiring numerous initiatives from businesses and entrepreneurs.
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Streamlined Global Compliance
Large corporations with a presence in multiple jurisdictions face a number of compliance challenges. Not least of these are the varied and complex reporting and compliance requirements imposed by different countries. To overcome these challenges, Grant Thornton provides a solution to streamline the global compliance process by centralizing the delivery approach.
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Private wealth services
Our Private Wealth specialists offer strategic and practical solutions. From tax advice to estate planning and financial scenarios, we make sure you make the right choices today, for tomorrow.
Proactive and pragmatic: that's how we work. How do I ensure that the agreements between our shareholders are clearly established? What are my rights and...
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Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
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Employment Law
What obligations do you have with an employee on sick leave? How do you go about a reorganisation? As an entrepreneur, you want clear answers and practical solutions to your employment law questions. At Grant Thornton, we are there for you with clear advice, from contracts and terms of employment to complex matters such as dismissal or reorganisation.
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Sustainable legal
At Grant Thornton, we help companies integrate sustainability into their business operations, with sustainable legal at the heart of our approach. We advise on ESG (Environmental, Social, Governance) legislation, and help draft sustainable contracts, implement HR policies, and carry out ESG due diligence in M&A transactions (Mergers and Acquisitions).
The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...
Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...
The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.
The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...
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Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.
What are the most important changes in the omnibus proposal?
Contents
| CSRD | Original directive | Omnibus |
|---|---|---|
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Reduction of scope: Removes ~80% of companies from the CSRD scope
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>49.000
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<10.000
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Extension reporting deadlines for 2nd group (large PLCs and limited companies, non-NFRD) and 3rd group (listed SMEs) companies
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2026 (financial year 2025) for large companies and 2027 (financial year 2026) for listed SMEs
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2028 (financial year 2027) for large companies (>1000 employees and >50 million euros in revenue or 25 million euros in assets)
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DMA remains cornerstone
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Double Materiality Analysis
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Double Materiality Analysis
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Sector-specific reporting standards
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Expected in 2026
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No sectoral standards
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Reduction of assurance requirements
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Starting withlimited assurance, option to move to reasonable assurance after a few years
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Only limited assurance, further targeted guidance expected
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| CSDDD | Original directive | Omnibus |
|---|---|---|
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Limited scope of due diligence:
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Applied to a wide range of companies, including indirect business partners
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Focus is on direct business partners. Note: indirect business partners are still within scope when there is an indication of possible abuses
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Reduction of assessment frequency:
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Required annual ESG impact assessments and effective due diligence activities
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ESG impact assessments are required every five years instead of annually. Ad hoc still required in case of significant changes in the business situation or new information
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Delay of implementation:
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Planned compliance date for July 2027 for the first group
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New compliance date set for July 2028
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Restrictions on information requests in the chain
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No specific restrictions on the amount and nature of the information that could be requested
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The amount of information that may be requested as part of the chain analysis by large companies is limited
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Fines and liability
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Maximum fines of at least 5% of global turnover and companies could be held civilly liable for non-compliance
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Provisions on fines and civil liability have been removed
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| EU-Taxonomy | Original directive | Omnibus |
|---|---|---|
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Simplified EU Taxonomy reporting:
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Requires detailed reporting on the sustainability of economic activities
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Introduction of materiality thresholds and an option to report partial alignment (with criteria). Disclosure templates to be simplified and reduced in number
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Simplified DNSH criteria:
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Includes complex criteria for the ‘Do No Significant Harm’ (DNSH) principle
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Simplification of the DNSH criter for more practical application
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Reduction of scope
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Large entities, as per CSRD
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Large entities, as per CSDDD (more than 1000 employees and more than €450 million turnover)
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Adjustments to the Green Asset Ratio (GAR):
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Mandatory Green Asset Ratio (GAR) reporting for banks
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Simplification of the GAR
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The main changes are summarised above. For a complete and more detailed overview of the proposed changes, please refer to the proposal with Omnibus changes, the EU Omnibus press release, and the EU Commission FAQs.