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.

For many life sciences companies, financing is not a one-off event but a recurring part of their growth strategy. New investments are needed to reach the next development phase, and at the same time, that very progress determines investor confidence.

No reporting obligation does not mean that pay decisions are automatically easy to explain. For smaller employers in particular, this presents a practical challenge.

The energy transition is often discussed as a sustainability issue, as if the challenge mainly revolves around replacing fossil energy with renewable alternatives. In reality, the greatest challenge lies elsewhere: in financing, managing and prioritising the investments required to make this happen.

For many technology companies, growth has topped the agenda for years. New customers, additional functionalities, international expansion and ever-increasing revenues often serve as proof that the chosen strategy is working. Yet many successful scale-ups reach a tipping point.

The Dutch Tax Administration has adjusted the form ‘Model Opgaaf gegevens voor de loonheffingen’. This change has direct consequences for employees who apply the payroll tax credit and for employers who are responsible for accurate payroll administration.

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.

As of 7 June 2023, the EU Pay Transparency Directive has entered into force. The directive aims to counter pay gaps between men and women and requires organisations to make pay differences more transparent, explainable and verifiable.

Cybersecurity has long since ceased to be an exclusively IT-related topic. Cyber incidents can lead to operational downtime, financial losses, reputational damage and disruption across the entire value chain. That is why the NIS2 Directive places responsibility firmly on directors and management.

For many organisations, the likelihood of this happening seems low. Yet daily news reports show that ransomware attacks, data theft, and disruptions of critical IT systems are no longer rare exceptions. Financial damage can run into millions of euros, while reputational harm and loss of customer trust often have even greater consequences.

Fraud, integrity breaches and violations of laws and regulations often only come to light because employees dare to speak up about their concerns. To ensure they can do so safely, the Whistleblower Protection Act has been in force in the Netherlands since February 2023.

The Advisory Division of the Council of State (the Division) issued advice on 1 April 2026 on the Dutch legislative proposal to implement the European Pay Transparency Directive. The Division endorses the objective of the Pay Transparency Directive.

Fraud and corruption are harmful to your business and your stakeholders. Directors and supervisors of organisations are responsible for preventing fraud and responding appropriately to it.

Despite decades of policy at European and national level, the pay gap between men and women in the Netherlands continues to persist. With the introduction of European Directive and the Dutch government bill implementing this directive, the focus is now on structural change through the introduction of several measures.