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.
New European rules for import VAT on low value consignments
7 August 2025
As of 1 July 2028, the rules for paying import VAT on low value consignments (up to EUR 150) to consumers in the EU will change. These rules are particularly relevant for suppliers selling goods from outside the EU to consumers within the EU, and for platforms facilitating these supplies. In this tax alert we outline the key changes introduced by this new legislation.
De AI Verordening uitgelegd: Wat bedrijven in de technologie, media en telecom moeten weten
23 July 2025
De opkomst van kunstmatige intelligentie (AI) zal de manier waarop bedrijven opereren drastisch veranderen. Van chatbots die klantenservice verbeteren tot geavanceerde voorspellingssystemen die voorraadbeheer optimaliseren. Met deze AI-ontwikkelingen komen ook nieuwe ethische en juridische uitdagingen. De Europese Unie heeft hierop gereageerd met de AI Verordening, een wettelijk kader dat de veiligheid, transparantie en betrouwbaarheid van AI-systemen waarborgt.
Major changes in CBAM
23 July 2025
The European Commission has recently proposed a significant amendment to the current CBAM legislation to ease the administrative and financial burdens of the implemented CBAM measures. The key changes include:
DNB sets deadline for pension funds that have not yet conducted ESG risk analysis
15 July 2025
Pension funds that have not yet carried out an ESG risk analysis have been requested to do so by 1 September 2025 at the latest, in accordance with the legal obligation under Section 135 of the Pensions Act. De Nederlandsche Bank (DNB) has since sent targeted letters to the funds concerned. For pension funds that did conduct a risk analysis, no additional action is required at this time.
CSRD Benchmark: Dutch listed companies compared
15 July 2025
Many Amsterdam-listed companies have published their FY2024 annual reports. While CSRD has not been transposed into Dutch law, most of the Wave 1 companies have decided to voluntarily report. In this follow-up article, we dive a bit deeper into the different market segments, as well as comparing against other markets.
Dutch Supreme Court rules on dividend withholding tax exemption in two Belgian cases
9 July 2025
On 18 July 2025, the Dutch Supreme Court ruled on the application of the Dutch dividend withholding tax exemption (‘inhoudingsvrijstelling’) in two cases. Both cases focused on the question whether there was abuse. The judgments are relevant not only for family structures, but for the application of the dividend withholding tax exemption in general. Should you consider paying dividends from a Dutch company to a foreign company, it is advisable to carefully examine the consequences of this dividend distribution.
2026 Dutch Tax Plan: What might change for you?
9 July 2025
On Budget Day, Tuesday 16 September 2025, the Dutch government, acting in a caretaker capacity, 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 2026 Tax Plan.
ANBI's: new policy decision and cabinet response to evaluation of ANBI regulations
4 July 2025
On July 3, 2025, a new policy decision for Public Benefit Organizations (ANBIs) was published. The policy decision includes new policies and updates to existing policies. Additionally, on July 1, 2025, a cabinet response was sent to the House of Representatives addressing the evaluation of the ANBI and SBBI regulations. This response outlines concrete actions to improve the supervision of ANBIs.
Vendor due diligence en vendor assistance: de essentiële elementen voor een succesvolle verkoop
Klimaattransitieplan is essentieel voor een gezonde bedrijfsvoering
12 June 2025
Klimaatverandering is een belangrijk maatschappelijk vraagstuk dat veel invloed heeft op bedrijven. Europa stelt dat per 2030 de uitstoot van broeikasgassen gehalveerd moet zijn en per 2050 teruggebracht naar nihil. Het klimaat verandert steeds sneller, wat leidt tot toenemende risico’s door extreem weer. Dergelijke weersomstandigheden kunnen verstoringen in de toeleveringsketen veroorzaken. Deze ontwikkelingen vragen forse investeringen in uw bedrijf en effectief risicomanagement. Om de juiste keuzes te maken, is een goed klimaattransitieplan daarom noodzakelijk.