A brief summary of the most important fiscal changes for 2026 in the Netherlands.
From September 5 to 7, 2025, the Dutch Chamber of Commerce (KvK) will implement a large-scale update in the Trade Register: they will update the so-called SBI codes.
Selling part of a horse to an EU entrepreneur? VAT rules apply. Only with transport abroad can 0% VAT apply. Shared ownership = supply of goods. Avoid risks: check your VAT position.
As of 1 June 2025, Ronald Meijers, one of the key architects of the successful merger between ABAB and Alfa, will step down from his position as Vice-Chair of the Executive Board of aaff.
Cash pooling arrangements are principally commercial arrangements with a third party bank and not to be entered into for tax reasons. There is however guidance on the transfer pricing.
ABAB and Alfa will continue under the name aaff. Whilst the merger between the two companies was finalized in the summer of 2024, the new name and branding will become visible to the public now.
As a non-Dutch employer withholding wage tax for employees in the Netherlands, the work-related expenses scheme applies to you. What does this scheme entail?
Employees coming to work in the Netherlands from abroad sometimes incur additional expenses. As an employer, you are allowed to provide a tax-free reimbursement for extraterritorial.
Under the work-related expenses scheme in the Netherlands, employers can provide tax-free reimbursements. A salary split with another country affects this scheme.