On 11 September 2026, the NOB published the results of a commissioned study on the impact of artificial intelligence within the tax advisory practices of its member firms. Conducted in early 2026, the research surveyed a representative sample of Dutch tax offices, ranging from sole practitioners to Big 4 affiliates. The study maps current AI use cases — including automated document review, transfer pricing benchmarking, VAT classification engines, and client communication chatbots — and assesses perceived benefits, risks, and governance gaps.
Key Takeaways
- Adoption Maturity: 68% of firms report using at least one AI tool in production, but only 22% have formal AI governance policies addressing data confidentiality, model bias, and professional liability.
- Efficiency Gains: Respondents estimate a 15–30% reduction in time spent on routine compliance tasks (e.g., VAT return preparation, CbC reporting), freeing capacity for high-value advisory services.
- Ethical Imperative: The NOB will develop a “Responsible AI in Tax Practice” framework by Q1 2027, mandating transparency with clients, human-in-the-loop review for technical conclusions, and audit trails for algorithmic decisions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement