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 can help you
The changes in the Dutch Accounting Standards may impact your reporting for 2026. Forvis Mazars can assist you in incorporating these changes into your financial statements. We can also help you with other reporting issues related to the Dutch Accounting Standards, including Title 9 (Dutch GAAP) or IFRS Accounting Standards. We can also provide training for you in the area of Dutch GAAP and IFRS Accounting Standards.