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From the 2026 annual report, mandatory digital filing via (i)XBRL (SBR)
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 |
From reporting to progress
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.
Pillar 2 and Dutch tax regimes
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.
Tim van Brederode
Wouter Kreukniet
| 2 min read |
EES: immigration announcement
Global Mobility Services EES: immigration announcement
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.
E.C. Kamaci
Sander Agterhof
| 2 min read |
Human Capital Services: how to leverage HR and employment law strategically for sustainable growth
Employment Law Human Capital Services: how to leverage HR and employment law strategically for sustainable growth
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.
Anne Hofman
| 3 min read |
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