At Forvis Mazars, we inform you about the recent developments and rules and regulations that can have impact on you or your organisation. Would you like to minimise your risks and maximise your opportunities? We have listed several noteworthy news items that can be of use to you.
NIS2 Update: Dutch Cybersecurity Act enters into force on 15 August 2026
3 August 2026
Developments surrounding NIS2 have entered a new phase. In a previous article, we discussed what the European NIS2 Directive and the Dutch Cybersecurity Act (Cyberbeveiligingswet, hereinafter referred to as the "Cbw") could mean for your organisation. Both laws will enter into force on 15 August 2026.
Assessment of employment relationships further clarified: new assessment framework published
31 July 2026
The classification of employment relationships in the engagement of self-employed professionals has been the subject of significant attention in recent years. Since the Dutch Tax Administration published its assessment framework for employment relationships at the end of 2024, several developments have provided further insight into how such relationships should be evaluated. Together, the Supreme Court’s recent Uber ruling, the subsequent guidance issued by the Dutch Tax Administration, and the Ministry of Social Affairs and Employment’s newly published Assessment Framework for Employment Relationships represent the latest developments in this evolving area.
Forvis Mazars once again recognised in Chambers High Net Worth
28 July 2026
Forvis Mazars has once again been recognised in the prestigious international Chambers High Net Worth Guide. The firm has been ranked in Band 2 for Private Wealth Law in the Netherlands. In addition, both Frans Sonneveldt and Bianca de Kroon have been individually recognised in the ranking.
EUDR update: the countdown to December 2026 has started
7 July 2026
After several postponements and simplification measures, the EU Deforestation Regulation (EUDR) is now confirmed to apply from 30 December 2026 for medium and large companies. Recent legislative amendments, updated guidance, and revised FAQs have clarified several obligations while reducing the administrative burden for parts of the supply chain.
AI vraagt niet om meer technologie, maar om sterkere professionals
6 July 2026
Hoe Forvis Mazars kijkt naar Artificial Intelligence: mens en technologie in balans
From Bricks to Bytes: ViDA and the future of VAT in the Dutch real estate sector
2 July 2026
On Wednesday 24 June 2026, Forvis Mazars hosted its second real estate event in Rotterdam, bringing real estate businesses together to explore what VAT in the Digital Age (ViDA) means for the sector.
Indirect tax: no longer just about compliance
2 July 2026
The playing field of indirect taxes and international trade is changing fast, not just in the Netherlands, but worldwide. Topics that used to be treated separately, such as VAT, customs, e-invoicing, CBAM, deforestation regulation and export control, are increasingly converging into a single, interconnected issue: organising and controlling international transaction flows.
From VAT in the Digital Age (ViDA) and mandatory e-invoicing to recent case law on the interplay between transfer pricing and VAT, developments are following one another at unprecedent speed. As a result, indirect tax is no longer a compliance issue. Finance, supply chain, technology, legal, logistics and governance are all increasingly affected by it. For companies, the question is no longer whether they need to respond, but how. What does it take to stay ahead in this changing landscape?
From VAT in the Digital Age (ViDA) and mandatory e-invoicing to recent case law on the interplay between transfer pricing and VAT, developments are following one another at unprecedent speed. As a result, indirect tax is no longer a compliance issue. Finance, supply chain, technology, legal, logistics and governance are all increasingly affected by it. For companies, the question is no longer whether they need to respond, but how. What does it take to stay ahead in this changing landscape?
Hoge Raad: geen rechtsherstel box 3 voor niet-bezwaarmakers
25 June 2026
De Hoge Raad heeft op 25 juni 2026 uitspraak gedaan over box 3 in de zogeheten massaalbezwaarplusprocedure. De Hoge Raad heeft geoordeeld dat niet-bezwaarmakers niet in aanmerking komen voor rechtsherstel in box 3.
VAT and transfer pricing: recent ECJ guidance for multinational groups
23 June 2026
Recent case law from the Court of Justice of the European Union (ECJ) provides further guidance on the interaction between VAT and transfer pricing (TP). Although the two systems operate on fundamentally different principles—corporate tax focuses on profit allocation, while VAT focuses on individual transactions and the consideration received—the ECJ confirms that TP outcomes may, in certain circumstances, have VAT consequences.
Alert: EU‑US trade deal
23 June 2026
On Thursday, 25th of June 2026, the European Council gave its final approval for the implementing legislation concerning tariffs and trade with the United States. This legislation is based on the agreement between the European Union and the United States reached in July 2025. The aim of this agreement is to restore stability and predictability in the transatlantic trade relationship and to prevent further escalation of trade measures.