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.
A transparent pay policy is no longer optional: employers must take action
20 February 2026
The Pay Transparency Directive aims to structurally promote equal pay between men and women and thereby reduce existing pay disparities. Transparency and equal pay for equal work or work of equal value are at the heart of the Directive. While organisations were initially given until June 2026 to implement the Directive, the Netherlands requested an extension to 1 January 2027. This extension, however, was not granted. As a result, employers must comply with the new transparency and reporting obligations from June this year, including the requirement to disclose pay differences where these are found to be unjustified. Employers should also be prepared for employees actively requesting insight into their remuneration and the underlying criteria.
Pensions and equivalent pay for agency workers: what has changed as of 2026?
20 February 2026
In practice, many organisations regularly or occasionally engage agency workers or workers employed by another organisation. In day‑to‑day usage, these are collectively referred to as agency workers. Under the new Collective Labour Agreement for Temporary Agency Workers, the former “hirer’s remuneration” principle has been abolished as of 2026 and replaced by the principle of equivalent pay. Combined with changes to the pension scheme of the Pension Fund for Personnel Services (StiPP), this requirement of equivalent pay typically has a significant impact on the (pension) costs of agency workers.
Dutch expat ruling in 2026 and 2027
20 February 2026
Do you work in the Netherlands with an expat ruling (formerly called 30% ruling)? Or do you employ staff who benefit from this facility? The expat ruling has been subject to significant changes and transitional rules in recent years and more have been announced. Below we outline what the ruling entails and the main developments employers and employees should be aware of.
Vertrouwen in een digitaal verbonden keten
19 February 2026
Organisaties zijn in toenemende mate afhankelijk van digitale systemen, data en externe IT dienstverleners. Cloudoplossingen, platforms en uitbestede processen maken efficiënter werken mogelijk, maar vergroten tegelijk de onderlinge afhankelijkheden in de keten. Verstoringen bij één partij kunnen zich snel vertalen naar continuïteitsproblemen, onbetrouwbare informatie en beperkte bestuurlijke handelingsruimte.
From 2028, taxation in box 3 based on actual returns
18 February 2026
On 19 May 2025 the Dutch government sent a bill to the House of Representatives for future taxation in box 3 (personal income tax). The taxation in this bill is based on the actual returns from your assets. This new system is set to take effect from 2028.
Are you ready for Pillar Two? Essential Dutch filing deadlines for GIR and QDMTT
18 February 2026
As of 31 December 2023, the Pillar Two legislation in the Netherlands (“Wet Minimumbelasting 2024”) has entered into force. Pillar Two introduces a 15% global minimum tax for large multinational – and national - groups with annual consolidated revenues of at least EUR 750 million. Multinational enterprise (MNE) groups that fall within the scope of Pillar Two for financial years starting on or after this date must file a GloBE Information Return (GIR) and, where Dutch top‑up tax is due, a Qualified Domestic Minimum Top‑up Tax (QDMTT) return.
Dutch GAAP Update FY26
18 February 2026
In the attached publication, we have outlined the key changes in the Dutch Accounting Standards for the financial year 2026. The publication addresses, among other things, changes regarding legal entities that apply IFRS* under Title 9 of Book 2 of the Dutch Civil Code, the treatment of deferred taxes on initial recognition of assets and/or liabilities and the revised scope of DAS 275 concerning share-based payments.
Forvis Mazars Financial Advisory blikt terug op een sterk 2025
17 February 2026
Forvis Mazars Financial Advisory heeft in 2025 opnieuw laten zien hoe krachtig onze combinatie van expertise, sectorinzicht en persoonlijke begeleiding is. Met tientallen afgeronde transacties, een groeiend team en een stevige positie in de midmarket was het een jaar vol beweging en impact.
Ruimere mogelijkheden voor toepassing van de koepelvrijstelling btw
5 February 2026
In het arrest van het Hof van Justitie van de Europese Unie (‘HvJ EU’) van 22 januari 2026 zijn de voorwaarden voor de zogenoemde koepelvrijstelling verduidelijkt. Dit leidt naar onze mening tot ruimere mogelijkheden voor de toepassing van deze vrijstelling op algemene diensten in de Nederlandse praktijk.
Tax measures in the 2026 coalition agreement
2 February 2026
On 30 January 2026, the parties forming the coalition – D66, VVD and CDA – presented their 2026-2030 coalition agreement entitled ‘Getting started – Building a better Netherlands’. This coalition agreement includes various measures in the area of taxation. Below, we list the most important proposed tax measures. The new measures will only become definitive once the House of Representatives and the Senate have approved the proposals