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.
Indirect tax: no longer just about compliance
2 July 2026
The playing field of indirect taxes and international trade is changing fast, not just in the Netherlands, but worldwide. Topics that used to be treated separately, such as VAT, customs, e-invoicing, CBAM, deforestation regulation and export control, are increasingly converging into a single, interconnected issue: organising and controlling international transaction flows.
From VAT in the Digital Age (ViDA) and mandatory e-invoicing to recent case law on the interplay between transfer pricing and VAT, developments are following one another at unprecedent speed. As a result, indirect tax is no longer a compliance issue. Finance, supply chain, technology, legal, logistics and governance are all increasingly affected by it. For companies, the question is no longer whether they need to respond, but how. What does it take to stay ahead in this changing landscape?
From VAT in the Digital Age (ViDA) and mandatory e-invoicing to recent case law on the interplay between transfer pricing and VAT, developments are following one another at unprecedent speed. As a result, indirect tax is no longer a compliance issue. Finance, supply chain, technology, legal, logistics and governance are all increasingly affected by it. For companies, the question is no longer whether they need to respond, but how. What does it take to stay ahead in this changing landscape?
From Bricks to Bytes: ViDA and the future of VAT in the Dutch real estate sector
2 July 2026
On Wednesday 24 June 2026, Forvis Mazars hosted its second real estate event in Rotterdam, bringing real estate businesses together to explore what VAT in the Digital Age (ViDA) means for the sector.
Hoge Raad: geen rechtsherstel box 3 voor niet-bezwaarmakers
25 June 2026
De Hoge Raad heeft op 25 juni 2026 uitspraak gedaan over box 3 in de zogeheten massaalbezwaarplusprocedure. De Hoge Raad heeft geoordeeld dat niet-bezwaarmakers niet in aanmerking komen voor rechtsherstel in box 3.
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 Thursday, 25th of June 2026, the European Council 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.
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:
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.
Financial reporting of European banks 2026
7 June 2026
As European banks enter 2026 in an environment characterised by persistent economic uncertainty, trade tensions and geopolitical risks, how resilient are their credit risk management practices and provisions for expected credit losses (ECLs)? The 2025 annual results show that banks generally do not yet observe a broad deterioration in credit quality. On the contrary, credit risk indicators such as coverage ratios and additional management overlays continue, on average, to decline, while credit exposures are increasing. At the same time, banks remain vigilant regarding risks arising from global economic developments, including US trade tariffs, geopolitical tensions and sector-specific vulnerabilities.