Netherlands

On 28 September 2026, the Nederlandse Orde van Belastingadviseurs (NOB) published its formal response to the Dutch government’s Tax Plan 2027 legislative package. The response analyzes the suite of bills presented on Budget Day, covering corporate income tax, wage tax, VAT, and international tax measures. Notably, the NOB identifies several critical omissions, including the lack

On 28 September 2026, the Nederlandse Orde van Belastingadviseurs (NOB) submitted its formal response to the European Commission’s public consultation on draft Regulatory Technical Standards (RTS) concerning the methodology for assessing and classifying the inherent and residual risk profile of obliged entities in the non-financial sector under Article 40(2) of Directive (EU) 2024/1640 (the Sixth

On 23 September 2026, the NOB issued a position paper to the Universities of the Netherlands (UNL) regarding the future of academic tax education in the Netherlands. Aligned with the NOB Strategy Note 2024–2027, the paper expresses concern over the recent termination of several university tax law programs, which threatens the pipeline of qualified tax

The Dutch Senate has approved the Flexible Workers Increased Security Act (Wet flexwerkers), following adoption by the House of Representatives on 12 May 2026. The legislation enters into force on 1 January 2027 and introduces significant changes to the legal framework governing flexible employment relationships. The Act aims to enhance job security for on-call and

During the LOF Congress in Groningen on 18 September 2026, NOB Chair Caroline van der Woude awarded the NOB/LOF Thesis Prize 2026 to Stijn Heersink. His master’s thesis, titled “Reversal on Services to Immovable Property: Is the Legislative Amendment Open to Revision? An Investigation into the Introduction of Article 2a Paragraph…”, provides a rigorous analysis

On 17 September 2026, the NOB published its responses to two separate internet consultations conducted by the Dutch Ministry of Finance. The first addresses the “Fiscale Verzamelwet 2028” (Tax Collection Act 2028), a periodic legislative vehicle for technical corrections and minor policy adjustments across tax laws. The second concerns the implementation regulation for the EU

On 15 September 2026, the Dutch Ministry of Finance, represented by State Secretary Eerenberg, presented the Belastingplan 2027 (Tax Plan 2027) to the House of Representatives (Tweede Kamer). This comprehensive legislative package outlines the government’s proposals for a more effective tax system and sound public finances for the fiscal year 2027. The plan addresses structural

Meijburg & Co has condensed the extensive 2027 Tax Plan documentation into a concise two-page executive summary designed for rapid assimilation by tax directors, CFOs, and compliance officers. The overview categorizes measures into Corporate Income Tax, Payroll Taxes, VAT and Environmental Taxes, International Tax (including BEPS 2.0 Pillar Two implementation), and Legal & Administrative changes.

On 15 September 2026, the Dutch Tax Administration (Belastingdienst) published a detailed overview of its pre-implementation review process for the 2027 Tax Plan (Belastingplan 2027). The plan, presented by the Cabinet on Prinsjesdag, contains a package of legislative tax proposals impacting millions of citizens and businesses. The Tax Administration emphasizes that extensive preparation precedes these

The Dutch Tax and Customs Administration (Belastingdienst) announced on 15 September 2026 the schedule for its annual Intermediary Days (Intermediairdagen) in November and December 2026. These sessions are designed for tax advisors, payroll professionals, and intermediaries to receive detailed briefings on the legislative changes embedded in the Tax Plan 2027. Specialists from the Belastingdienst will