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.
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 Tuesday, 16th of June 2026, the European Parliament 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.
2027 Dutch Tax Plan: What might change for you?
18 June 2026
On Budget Day, Tuesday 15 September 2026, the Dutch government will announce the tax measures for the following year. Through this website, Forvis Mazars will keep you informed about the changes that are relevant to you. On Budget Day, we will compile a list of the tax measures from the 2027 Tax Plan.
Update aankomende wijzigingen ANBI-regeling
17 June 2026
Op 1 juni 2026 is een kabinetsreactie naar de Tweede Kamer gestuurd waarin wordt ingegaan op eerder aangekondigde maatregelen en onderzoeken naar aanpassingsmogelijkheden voor Algemeen nut beogende instellingen (ANBI’s). De kern in deze brief is misbruik van de ANBI-status tegengaan, zonder goedwillende maatschappelijke organisaties met een ANBI-status te belasten. Wij willen u graag wijzen op een aantal belangrijke punten uit de kabinetsreactie.
Tax-free mileage allowance increased to €0.25 per kilometre
8 June 2026
The Dutch government has decided to increase the targeted exemption for mileage allowances by €0.02 to €0.25 per kilometre. This increase applies retroactively from 1 January 2026.
Dutch wage index for collective labour agreements up to May 2026
8 June 2026
The Dutch Central Bureau of Statistics (CBS) reports the following provisional indices (2020=100) for the monthly development of collectively agreed wages (cao‑lonen) across all sectors, excluding special payments:
End of transition payment compensation as of January 1, 2027
29 May 2026
As of 2027, employers will no longer be entitled to compensation for transition payments paid in cases of dismissal due to long‑term incapacity for work. This also applies to the compensation scheme for business termination due to the employer’s retirement or death. The previous government had already proposed initially abolishing the compensation for larger employers in such cases as of 1 July 2026.
Temporary agency work has limits: when does “temporary” end?
27 May 2026
Employers often deploy temporary agency workers over extended periods to ensure workforce flexibility. But how long can this continue before the worker s considered directly employed by the hiring company? In other words, how long is “temporary” really allowed to last? Recent case law shows that such flexibility is not unlimited.
In April 2026, the subdistrict court in The Hague set out a clear and consistent line: companies that structurally rely on temporary agency workers for years without a valid reason risk the creation of a permanent employment contract with the hirer.
In April 2026, the subdistrict court in The Hague set out a clear and consistent line: companies that structurally rely on temporary agency workers for years without a valid reason risk the creation of a permanent employment contract with the hirer.
Mandatory disability insurance for the self-employed moves closer
27 May 2026
The Minister of Social Affairs and Employment has submitted the proposed Self-Employed Persons’ Disability Insurance Act (Wet basisverzekering arbeidsongeschiktheid zelfstandigen, hereafter: BAZ Act) to the House of Representatives. The proposal introduces a mandatory disability insurance scheme for self-employed individuals subject to income tax (IB entrepreneurs) and aims, among other things, to reduce the gap in protection between employees and the self-employed.
UWV benefit paid via the employer? Tax rules will change from 2027
27 May 2026
Employers with employees receiving a WAJONG or WIA benefit via payroll will face new rules. From 1 January 2027, the tax treatment of these benefits will change significantly.