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.
Cyber resilience: preparation is more than half the battle
26 October 2026
Cybersecurity is not only about preventing incidents, but also about how an organisation responds when one occurs. The question is no longer whether a company will be affected by a cyber incident, but when. Cyber resilience is an organisation's ability to prevent cyber incidents, limit their impact, maintain critical operations and recover in a controlled manner.
Wtta: Admission Regime for Labour Supply in the Netherlands
26 October 2026
As of 1 January 2027, the Act on the Admission of the Provision of Labour (Wet toelating terbeschikkingstelling van arbeidskrachten, Wtta) will enter into force. This act introduces a mandatory admission regime for businesses that provide workers in the Netherlands. The act affects both Dutch and foreign employment agencies and other businesses that provide workers, as well as organisations that hire them. To make sure your business can continue to place workers, it is important to start preparing in good time. Active enforcement of the Wtta will begin on 1 January 2028.
Het strategische belang van fiscale R&D-maatregelen: waarom Europa niet kan achterblijven
26 October 2026
Van kunstmatige intelligentie en halfgeleiders tot biotechnologie en defensietechnologie: innovatie speelt een steeds grotere rol in de internationale concurrentie. Landen concurreren om technologische voorsprong, investeringen, talent en economische groei. Voor Europa staat daarbij veel op het spel. Het Draghi-rapport uit 2024 benadrukte de noodzaak om de innovatiekloof met onder meer de Verenigde Staten en China te verkleinen.
Welke rol spelen fiscale stimuleringsmaatregelen bij het versterken van het Europese innovatievermogen? En hoe kan Nederland aantrekkelijk blijven voor bedrijven die investeren in onderzoek en ontwikkeling (R&D)?
Welke rol spelen fiscale stimuleringsmaatregelen bij het versterken van het Europese innovatievermogen? En hoe kan Nederland aantrekkelijk blijven voor bedrijven die investeren in onderzoek en ontwikkeling (R&D)?
Cybersecurityincidenten in oktober 2026: wat kunnen organisaties hiervan leren?
22 October 2026
Oktober staat in Europa bekend als de Cybersecurity Maand. Het doel is om organisaties en burgers bewuster te maken van digitale risico’s. Juist deze maand laat echter zien hoe groot de impact van cyberincidenten kan zijn, zowel maatschappelijk als economisch.
Are you ready for the new rules on flexible work in 2028?
16 October 2026
On 1 January 2028, the rules governing flexible work will change significantly. The More Security for Flexible Workers Act will, among other things, bring an end to zero-hours contracts, introduce stricter rules for fixed-term contracts and impose new obligations on employers that use on-call workers and agency workers. The Senate has now approved the Act. Employers that wait until the end of 2027 risk not having adjusted their employment contracts, workforce planning and payroll systems in time.
Could a change in business activities affect your pension arrangements?
16 October 2026
A business that changes its activities, or expands them to include additional activities, may become subject to a different industry-wide pension fund, or potentially more than one. This situation occurs regularly in practice. For example, a business may expand its business-to-business (B2B) activities to include business-to-consumer (B2C) sales. A wholesaler that previously sold only to businesses might start selling goods directly to consumers. What may appear to be a straightforward expansion of business activities can have far-reaching consequences for pension arrangements.
Internetconsultatie Zelfstandigenwet: nieuwe criteria voor werken met zelfstandigen
15 October 2026
Op 1 oktober 2026 heeft het kabinet de nieuwe conceptwettekst van de Zelfstandigenwet gepubliceerd en opengesteld voor internetconsultatie. Het voorstel moet zelfstandigen en opdrachtgevers vooraf meer duidelijkheid geven over de vraag wanneer buiten loondienst kan worden gewerkt. Belanghebbenden kunnen tot en met 29 oktober 2026 reageren. De beoogde inwerkingtreding is 1 januari 2028.
NIS2 in the boardroom: from compliance to resilience
8 October 2026
The questions we hear most often from board members during NIS2 programmes are rarely about technology. What they want to know is what the Dutch Cybersecurity Act requires of them, when enough has been done, and how they can exercise oversight without becoming cyber security specialists themselves.
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.