Netherlands

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

On 11 September 2026, the Dutch Cabinet formally announced its decision to introduce mandatory electronic invoicing (e-invoicing) and digital reporting requirements for all VAT-registered businesses established in the Netherlands, with a targeted implementation date of 1 July 2030. This strategic measure, integrated within the broader Belastingplan 2027 and fully aligned with the European Union’s VAT

The Dutch Supreme Court (Hoge Raad) has issued a landmark ruling clarifying that unrealized losses (latente waardeverminderingen) on assets held by a company can be forfeited following a change in shareholders under Article 8b of the Corporate Income Tax Act 1969 (CITA 1969). The case concerned an acquisition where the target company held assets with

On 11 September 2026, the Dutch Tax Administration released dedicated guidance for the approximately 24,555 married couples who divorce annually in the Netherlands (based on 2025 CBS data). The publication addresses the complex tax implications of divorce, covering income tax (inkomstenbelasting), provisional assessments (voorlopige aanslag), division of assets (vermogensdeling), and the treatment of the owner-occupied

The 2025 Annual Report on the Dutch Ruling Practice, published by the Dutch Tax Administration, reveals a significant increase in Advance Pricing Agreement (APA) applications and a continued focus on cross-border tax certainty. The report shows that the number of new APA requests rose by 15% compared to 2024, with a notable shift towards bilateral