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The Flexible Workers Increased Security Act has been adopted

September 22, 2026
After being adopted by the House of Representatives on 12 May 2026, the Flexible Workers Increased Security Act has now also been approved by the Senate. The Act will enter into force on 1 January 202 ...

Withholding tax disputes: could MAP offer a route to relief?

September 22, 2026
Tax controversy is increasing across Europe. Broader reporting obligations, greater cross-border exchange of information and more sophisticated, data-driven audits are enabling tax authorities to iden ...

New admission requirement for personnel providers: what does the Wtta mean for hirers and providers?

September 18, 2026
The Wtta introduces a mandatory admission system for undertakings that provide workers to third parties. Providers must comply with a statutory standards framework, submit a Certificate of Conduct and ...

Budget Day 2026 | Changes to payroll taxes

September 17, 2026
In our memorandum, we address the most important proposed changes to payroll taxes included in the 2027 Tax Plan package and some other changes. 

Tax measures for 2027

September 15, 2026
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2027 Tax Plan on two pages

September 15, 2026
We have prepared a two-page overview of the measures contained in the 2027 Tax Plan package.

Dutch Government Opts for Mandatory E-Invoicing and Digital Reporting for B2B Transactions

September 15, 2026
These changes will have a significant impact on companies’ administrative processes and IT systems.

Supreme Court rules that unrealized losses can also be forfeited following a change in shareholders

September 11, 2026
In practice, the rules addressed in the Supreme Court judgment play an important role in acquisitions.

Critical government assessment of the Omnibus Directive

September 2, 2026
In principle, the government is positive about the objectives as set out in the Omnibus Directive, but has important reservations about the proposed relaxation of the ATAD Directive.

NL-Africa Tax Newsletter – July & August 2026

August 27, 2026
This NL-Africa Tax Desk newsletter includes - among other updates - the latest on e-invoicing & digital reporting obligations across Africa, as well as related VAT updates.  

Amsterdam Court of Appeal: interest on 'debt push down' in acquisition structure not deductible under Section 10a CITA 1969

August 26, 2026
Unlike recent cases in which it was concluded that fraus legis (abuse of law) applied, this case was decided entirely on the basis of the interest deduction limitation in the CITA 1969.

Dutch Ruling Practice Annual Report 2025: Growing Demand for APAs and Cross-Border Tax Certainty

August 25, 2026
Recent developments illustrate the continued focus on improving international tax dispute prevention and resolution. The 2025 Annual Report on the Dutch ruling practice provides further insight into t ...

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