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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 |
Uber ruling: Court emphasises the role of entrepreneurship and individual assessment
Employment Law Uber ruling: Court emphasises the role of entrepreneurship and individual assessment
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.
3 min read |
Making Human Rights Risks Measurable
Impact House Making Human Rights Risks Measurable: The Value Chain Cost Assessment
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.
Lara Plandsoen
Iris Millenaar
| 5 min read |
A new direction in employment law: what does the 2026–2030 coalition agreement mean for your organisation?
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 |
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.
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