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.
Impact of the Future Pensions Act on pension schemes for exempt employers

22 May 2026
What does the Future Pensions Act mean for exempt employers? Discover the impact, requirements and key considerations.
Practical Training Subsidy Scheme: application period starts in June 2026

22 May 2026
Do you supervise a pupil or student within your organisation? If so, you may be eligible for the Practical Training Subsidy Scheme. With this subsidy, the Dutch government aims to encourage employers to offer practical training and work‑based learning placements. Again this year, the maximum subsidy amount is set at €2,700 per realised training or work‑based learning placement. Even if a pupil has discontinued their training programme or has left employment, you may apply for a pro rata contribution towards the supervision costs.
EU Tax Simplification: DAC recast and Tax Omnibus

22 May 2026
The European Commission is advancing an ambitious tax simplification agenda aimed at reducing administrative burden, improving legal certainty and modernising the EU tax framework. Two main initiatives, the recast of the Directive on Administrative Cooperation (DAC) and the Tax Omnibus package are expected to be published on 24 June 2026.
Although different in scope, both initiatives share a common objective: making the EU tax system simpler, more efficient and better adapted to the realities of cross-border business. For companies operating across multiple EU Member States, these developments could significantly influence future compliance and reporting obligations.
Although different in scope, both initiatives share a common objective: making the EU tax system simpler, more efficient and better adapted to the realities of cross-border business. For companies operating across multiple EU Member States, these developments could significantly influence future compliance and reporting obligations.
From cyber risk to business value: the growing importance of ISO 27001

21 May 2026
Cyber security has become a defining challenge for organizations worldwide. From daily data breaches to increasingly sophisticated, AI driven attacks and rising geopolitical tensions, the threat landscape is evolving at an unprecedented pace. For many organizations, keeping up is no longer just a technical issue, but a strategic concern that reaches the boardroom.
NIS2: nieuwe regels voor digitale weerbaarheid

20 May 2026
NIS2 stelt strengere eisen aan cybersecurity en governance in Nederland. Ontdek of uw bedrijf onder de Cyberbeveiligingswet valt en wat u nu moet doen.
Reduced administrative burdens for VAT taxable persons

20 May 2026
The Dutch government has recently submitted the legislative proposal ‘Act Implementing the VAT in the Digital Age Directive – Single VAT Registration’ to the Dutch House of Representatives. This proposal implements a part of the “ViDA” Directive (VAT in the Digital Age; see: Council members agree on ViDA directive implementation). The proposal aims to reduce administrative burdens for businesses.
In this tax alert we will outline the key elements of the legislative proposal.
In this tax alert we will outline the key elements of the legislative proposal.
Assume breach: what it means and why digital resilience is critical

8 May 2026
Ransomware is no longer a theoretical risk. The Ransomware Landscape 2025 shows that cyber attacks have become a structural part of the reality in which organisations operate. Based on reports from organisations including the National Cyber Security Centre (NCSC), law enforcement and incident response specialists, an estimated 92 unique ransomware incidents were identified in 2025. Although this figure is lower than in 2024, it presents a distorted picture. In particular, within the SME segment, the actual number of incidents is likely to be significantly higher. This development highlights a central question: how resilient is your organisation when a cyber incident actually occurs?
Fiscale maatregelen energieschok Midden-Oosten

22 April 2026
Het kabinet heeft op 20 april 2026 een pakket aan maatregelen voorgesteld als reactie op de economische gevolgen van de situatie in het Midden-Oosten. Onderdeel van dit pakket zijn enkele fiscale maatregelen. De maatregelen moeten nog worden uitgewerkt in beleidsbesluiten en wetsvoorstellen.
Rejection of the WTMO (Transparency and Combating Undermining by Civil Society Organisations Act)

3 April 2026
On 24 March 2026, the Dutch Senate rejected the legislative proposal for the Transparency and Combating Undermining by Civil Society Organisations Act (WTMO). The Bill aimed to prevent the misuse of foundations for financial and economic crimes, such as money laundering and terrorist financing.
Employing in the Netherlands: a whole new playbook

31 March 2026
The employment and tax landscape is changing rapidly, not just in the Netherlands, but globally. Developments that were once treated in isolation, such as expat taxation, remote working, self-employed status and pay transparency, are now converging into a single, complex workforce challenge.
For employers, the question is no longer whether to respond, but how. What does it take to stay ahead in this evolving environment?
We spoke with Alexander Rasink, Partner Employment Tax & Global Mobility at Forvis Mazars, about the key developments and what organisations should be doing now.
For employers, the question is no longer whether to respond, but how. What does it take to stay ahead in this evolving environment?
We spoke with Alexander Rasink, Partner Employment Tax & Global Mobility at Forvis Mazars, about the key developments and what organisations should be doing now.