News and updates
Current news for entrepreneurs.
We explain what current developments across our sector expertise and services mean for your organisation.
73 articles
VAT
Renting a home office to your BV: residential use can block VAT recovery
The rental agreement is only part of the picture. How a home office is actually used can determine its VAT treatment.
Owner-managed businesses
Taxable incorporation into a Dutch BV: changes to retroactive effect
The revised policy simplifies certain formalities but retains clear deadlines and conditions for retroactive tax treatment.
Box 3
Box 3 and provisional tax assessments: apply before year‑end
Income tax debts are generally not deductible in box 3. Timely payment or a specific policy concession can nevertheless make a difference.
Real estate
Buying a house for demolition and rebuilding: can the 2% rate apply?
When buying a house for demolition and rebuilding, intended use as a main residence can affect transfer tax. The specific facts remain decisive.
Owner-managed businesses
Loss on a loan to a sister company: when is it deductible?
The timing of a loan and the capacity in which the lender accepts the risk can determine how a loss is treated for tax purposes.
Owner-managed businesses
Fast‑track liquidation does not remove the need for sound tax records
Tax returns and evidence of costs remain important when closing a BV. Gaps in the records can seriously weaken its position in a dispute.
Director-shareholders
Borrowing from your Dutch BV: proposed lower threshold
The proposed lower borrowing threshold and temporary box 2 change call for a clear picture of debt and liquidity. The plans are not final legislation.
Business expenses
Ogér Business Club: business expenses and tax corrections
Business club expenditure needs to be assessed by expense and tax type. A careful review of the evidence must go hand in hand with statutory correction deadlines.
Zorg
Dutch annual healthcare reporting: plan well before 31 May
A timely filing starts with one schedule for the records, board approval and any external audit work.
Ondernemen
Tax Knowledge Group: no taxable increase in wealth for a revocable paper gift
A revocable paper gift does not result in a taxable increase in wealth in Box 3 when it is made or later revoked.
Zorg
Micro, small or part of a group: which healthcare reporting model applies?
Size, legal form and group structure determine the financial information and additional documents required.
VAT and business transfers
New EU judgments on VAT and business transfers
The transfer structure, each recipient’s position and any retained property determine the VAT issues to examine. Continuation of activities alone is not always enough.
Internationaal ondernemen
EU e‑commerce VAT raises more than €125 billion in five years
OSS and IOSS continue to grow. Webshops still need accurate VAT logic for every customer, country and goods flow.
Tax enquiries and records
Ogér Business Club: disclosure of member data to tax authorities
The ruling concerns targeted disclosure of information to the Dutch Tax Administration. It does not automatically establish that every participant owes additional tax.
Digital tax correspondence
Digital tax correspondence for Dutch businesses
Digital tax correspondence requires more than a preference change. Specify who reads messages, monitors deadlines and shares documents with your adviser.
Transport en logistiek
Temporary 22.3% discount on the Dutch truck toll
The September–December discount should be reflected correctly in forecasts, quotes and post-calculations.
Salaris en personeel
2027 Payroll Taxes Newsletter calls for early preparation
Employers can already translate upcoming changes into policies, systems and employee communication.
Bouw en vastgoed
Tax Authority tool helps assess VAT or transfer tax on property
The online tool supports an initial review, while complex developments still require a tailored analysis.
Zorg
Healthcare contracting: not every assignment fits self‑employment
Healthcare organisations need to review the role, supervision and responsibilities for each engagement.
Juridisch advies
Business transfers: when can VAT remain outside scope?
VAT rights and obligations may transfer to the successor when a business or independent part is transferred.
Annual Report
iXBRL makes the quality of source data visible
Structured reporting requires consistent source data, version control and verifiable responsibility for the final filing.
Annual Report
Work in progress: recognising margin in the correct period
The delineation, valuation and presentation of work in progress determine whether revenue and profit are reported in the correct period.
Ondernemen
BMKB Energy improves financing options for sustainability
Businesses may find it easier to finance energy-saving and sustainability investments.
Transport en logistiek
Dutch truck toll launched on 1 July 2026
The kilometre charge requires a reliable connection between vehicle data, routes, costing and invoicing.
Transport en logistiek
Eurovignette ends in the Netherlands after truck toll launch
The transition changes the fixed and variable cost base of transport companies.
Salaris en personeel
Minimum hourly wage rises to €14.99 from July 2026
The new rate affects payroll, allowances, budgets and potentially contractual arrangements.
Juridisch advies
Stricter telemarketing consent changes commercial processes
Organisations must be able to demonstrate when telephone contact with consumers is permitted.
Ondernemen
Dutch government simplifies or removes 403 business rules
Lower administrative burdens create opportunities, but process changes still require careful timing.
Salaris en personeel
Tax‑free mileage allowance rises to €0.25 in 2026
The retroactive increase from 1 January may require payroll corrections and additional payments.
Zorg
VAT on mixed healthcare activities: where does risk arise?
Exempt care and taxable ancillary services require a defensible allocation of revenue and costs.