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.
Resilience depends on more than your own organization
6 October 2026
On 15 August 2026, the Wet weerbaarheid kritieke entiteiten (Wwke; based on the Critical Entities Resilience Act or CER Act) entered into force in the Netherlands. The legislation aims to enhance the resilience of organisations that provide essential services, ensuring that these services remain available even during significant disruptions.
Additional personal income tax measures under the 2027 Tax Plan
30 September 2026
On 29 September 2026, the Dutch government announced a number of additional measures to supplement the 2027 Tax Plan.
These measures relate to changes to Dutch personal income taxation and will therefore affect employees, director principal shareholders and high-net-worth individuals from 2027 onwards. The measures provide greater clarity on future taxation in Box 3. With these measures, the minority government is seeking political support for its plans in both the House of Representatives and the Senate.
Below, we have summarised the most important additional tax measures.
These measures relate to changes to Dutch personal income taxation and will therefore affect employees, director principal shareholders and high-net-worth individuals from 2027 onwards. The measures provide greater clarity on future taxation in Box 3. With these measures, the minority government is seeking political support for its plans in both the House of Representatives and the Senate.
Below, we have summarised the most important additional tax measures.
The New Union Customs Code
23 September 2026
On Saturday, 19 September 2026, the new Union Customs Code (Regulation (EU) 2026/2108) was published in the EU’s Official Journal. The new Code constitutes a major reform of European Customs and is intended to support fair trade, facilitate legitimate business activity and strengthen the enforcement of EU rules. It will generally apply from 21 September 2027, although certain provisions apply from the date of its entry into force or from other specified dates.
Below, we outline the key changes and the impact businesses should expect from the new legislation.
Below, we outline the key changes and the impact businesses should expect from the new legislation.
Van innovatie naar impact: drie lessen uit grote tech summits van dit jaar
16 September 2026
Tijdens internationale evenementen als Hello Tomorrow en VivaTech werd één boodschap keer op keer bevestigd: de grootste uitdaging ligt niet langer in innovatie of het ontwikkelen van technologie, maar in het succesvol toepassen, opschalen en verankeren ervan binnen organisaties. De vraag is niet meer wat technisch mogelijk is, maar hoe organisaties daar daadwerkelijk waarde uit halen. AI, deep tech en digitale infrastructuur vormen daarbij belangrijke aanjagers van verandering.
De leercurve van CSRD-rapportages
11 September 2026
Inzichten uit aanpassingen en verbeteringen op basis van 94 duurzaamheidsverslagen.
Uit onze analyse van 94 duurzaamheidsverslagen over 2025 blijkt dat veel organisaties hun rapportages hebben aangepast ten opzichte van eerdere jaren. Die wijzigingen zijn meestal niet terug te voeren op fouten in eerdere rapportages. Ze hangen vaker samen met nieuwe inzichten, een betere onderbouwing van cijfers of een aangescherpte interpretatie van de rapportagevereisten. Vergeleken met eerdere rapportages zien we dat organisaties hun duurzaamheidsinformatie beter onderbouwen en scherper afbakenen. In dit artikel bespreken we waar de meeste aanpassingen plaatsvinden en wat deze ontwikkelingen zeggen over de verdere ontwikkeling van duurzaamheidsrapportage.
Uit onze analyse van 94 duurzaamheidsverslagen over 2025 blijkt dat veel organisaties hun rapportages hebben aangepast ten opzichte van eerdere jaren. Die wijzigingen zijn meestal niet terug te voeren op fouten in eerdere rapportages. Ze hangen vaker samen met nieuwe inzichten, een betere onderbouwing van cijfers of een aangescherpte interpretatie van de rapportagevereisten. Vergeleken met eerdere rapportages zien we dat organisaties hun duurzaamheidsinformatie beter onderbouwen en scherper afbakenen. In dit artikel bespreken we waar de meeste aanpassingen plaatsvinden en wat deze ontwikkelingen zeggen over de verdere ontwikkeling van duurzaamheidsrapportage.
NIS2 is not an IT project: why boards and senior management must take the lead
9 September 2026
Cybersecurity is still too often regarded as a technical issue. Firewalls, backups, monitoring and access management are important, but under NIS2 this is no longer sufficient. The Dutch Cybersecurity Act (Cyberbeveiligingswet, Cbw), through which the Netherlands is implementing NIS2 into national law, explicitly makes cyber resilience part of governance, risk management and oversight, as we discussed earlier in this series.
This means that NIS2 does not belong solely on the IT department’s desk. Boards and senior management must understand the cyber risks facing the organisation, which measures are required, and how it is determined whether those measures are actually effective.
This means that NIS2 does not belong solely on the IT department’s desk. Boards and senior management must understand the cyber risks facing the organisation, which measures are required, and how it is determined whether those measures are actually effective.
Help shape the Private Equity Market Outlook 2027
1 September 2026
Forvis Mazars' Private Equity Market Outlook annually provides insights from private equity professionals worldwide. In the resulting reports, we offer insight into investor priorities and market developments.
Reform of EU social security coordination rules on the horizon: is your organisation prepared?
31 August 2026
On 7 July 2026, the European Parliament adopted the most far-reaching reform of the EU social security coordination rules in more than a decade. Under the revised framework, A1 certificates, posting arrangements and other cross-border employment structures are expected to come under increased scrutiny.
New packaging rules restrict access to EU market
20 August 2026
On 12 August 2026, key provisions of the EU Packaging and Packaging Waste Regulation (PPWR) entered into force. The PPWR introduces requirements for all packaging placed on the EU market, whether supplied separately or as part of a packaged product.
As an EU Regulation, the PPWR applies directly in all Member States. Existing national provisions on packaging and packaging materials remain applicable to the extent that they do not conflict with the PPWR.
The Regulation is relevant to any business that manufactures, imports, distributes, or otherwise places packaging or packaged products on the EU market.
As an EU Regulation, the PPWR applies directly in all Member States. Existing national provisions on packaging and packaging materials remain applicable to the extent that they do not conflict with the PPWR.
The Regulation is relevant to any business that manufactures, imports, distributes, or otherwise places packaging or packaged products on the EU market.
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.