Netherlands

Effective 1 November 2026, the Dutch Immigration and Naturalisation Service (IND) will implement a more proportionate enforcement framework for recognized sponsors who commit minor or first-time compliance infringements. This policy shift, announced on 30 October 2026, allows the IND to opt for softer corrective measures—such as direct contact with the sponsor or a compliance interview—instead

Meijburg & Co released its November 2026 Tax Update for Shipping & Offshore on 28 October 2026, providing a comprehensive overview of recent legislative amendments, court rulings, and administrative guidance affecting the Dutch maritime sector. The update addresses critical developments in the tonnage tax regime, including the application of the tonnage tax to bareboat charters

The NL-Africa Tax Newsletter for October 2026, published on 28 October 2026, delivers a curated analysis of pivotal tax developments across key African jurisdictions. This edition highlights Kenya’s Finance Act 2026 amendments—including the introduction of a digital services tax and revised withholding tax rates on cross-border payments—and Nigeria’s Presidential Directive on the implementation of the

As of 1 November 2026, the Dutch Tax Administration (Belastingdienst) requires all tax advisors and intermediaries to hold an active continuous authorization (doorlopende machtiging) for the automatic receipt of VIA (Verzoek Informatie Automatisch) data from their clients. This mandate aims to streamline the digital exchange of tax-relevant information between taxpayers and their representatives, reducing manual

On 28 October 2026, Taxence reported on a critical ruling regarding the Dutch mortgage interest deduction for family loans. The case addresses a scenario where parents provide a family mortgage for a home purchase, with the implicit understanding that they will compensate the interest burden through periodic gifts. The Dutch tax authorities and courts view

On 26 October 2026, the Dutch Supreme Court (Hoge Raad) ruled that the statutory six-week appeal period for tax decisions does not violate European Union law. The case examined whether the fixed deadline, combined with the possibility of equitable extension (verschoon), provides sufficient access to justice under EU principles. The Court concluded that the combination

On 26 October 2026, the Dutch Supreme Court clarified the definition of a ‘used car’ for purposes of the private motor vehicle and motorcycle tax (BPM). The Court held that a vehicle previously registered in another EU member state is not automatically considered used for BPM purposes. A nearly unused car may still be treated

On 26 October 2026, the Dutch Cabinet presented its agenda to make the government simpler, smarter, and smaller. The plan targets regulatory simplification, enhanced data sharing among public bodies for proactive service delivery, and a more efficient organization of the National Service (Rijksdienst). While broad in scope, the initiative has direct implications for tax administration,

On 26 October 2026, a new amendment decree (Wijzigingsbesluit) entered into force regulating access to the Ultimate Beneficial Owner (UBO) registers for administrative bodies and legal entities with a government mandate. The decree specifies which entities may request UBO information to fulfill statutory or EU-law obligations. Notably, the Dutch Customs authority (Douane) has been added

On 26 October 2026, the Dutch Supreme Court (Hoge Raad) published a preliminary list of judgments scheduled for delivery on 30 October 2026. The docket includes several tax-related cases, covering issues such as corporate tax deductions, VAT exemptions, and procedural matters under Articles 80a and 81 of the Rules of Procedure for the Judiciary (RO).