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Audit & Assurance From the 2026 annual report, mandatory digital filing via (i)XBRL (SBR)

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.

4 min read | 02 Feb 2026

Employment law A new direction in employment law: what does the 2026–2030 coalition agreement mean for your organisation?

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.

Anne Hofman

| 4 min read | 02 Feb 2026

Sustainability From reporting to progress

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.

27 Jan 2026

Tax Pillar 2 and Dutch Tax Regimes

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.