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.
Diversity as a strategic strength within IT Audit & Advisory
19 March 2026
The growing complexity of digital environments, AI applications and cybersecurity requires IT auditors and IT advisors to operate with a broad perspective. That perspective is shaped not only by expertise and methodology, but above all by the diverse viewpoints within our teams. Diversity in background, experience, thinking style and talent is no longer a supporting theme. It has become a strategic necessity for delivering high‑quality services.
Prepare your company for the Wtta in time
17 March 2026
As of 1 January 2027, the Provision of Personnel Accreditation Act (in Dutch: Wet toelating terbeschikkingstelling van arbeidskrachten, Wtta) will enter into force. This law introduces a mandatory admission system for companies that make workers available in the Netherlands. The law has consequences for both Dutch and foreign temporary employment agencies and other companies that supply labour, as well as for organisations that hire temporary workers. To prevent your company from no longer being able to make available workers as of 1 January 2027, it is important to start preparations in time. Effective enforcement of the Wtta will begin on 1 January 2028.
An infrastructure that works for your organisation
17 March 2026
Many organisations start with great ambition when setting up AFAS, the integrated software solution for HR, payroll and financial processes. The goals are clear: less manual work, more stability in daily operations and more professional processes. Yet in practice, things often turn out differently. Processes do not connect logically, colleagues work in their own way and exceptions increase over time. The system starts to feel leading, while it should support the organisation. That is exactly the moment when our role begins.
Court decision on sector classification for consultancy services
11 March 2026
On 11 November 2025, the Arnhem-Leeuwarden Court of Appeal issued a decision on the sector classification of a company that deploys financial consultants at client locations. The Court ruled that the company’s activities fall under sector 44 (business services II) and that there is clearly no basis for classification under sector 52 (temporary employment agencies). This decision highlights the importance of carefully assessing the correct sector classification. In this article, we explain the ruling in more detail.
Important changes to the labour cost benefits (LKV) scheme as of 1 January 2026
10 March 2026
From 1 January 2026, important changes have been introduced to the labour cost benefits (LKV) scheme. But what does this mean for your organisation? In this article, we outline the key changes in a clear and practical overview.
Voorkom belastingrente over uw aanslagen inkomstenbelasting en vennootschapsbelasting 2025
5 March 2026
Per 1 januari 2026 bedraagt de belastingrente die berekend wordt over een (voorlopige) aanslag inkomstenbelasting of vennootschapsbelasting 5%. De genoemde percentages gelden voor het gehele jaar 2026. Pas per 1 januari 2027 zullen de percentages opnieuw worden vastgesteld.
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.
Trust in a digitally connected chain
19 February 2026
Organisations increasingly rely on digital systems, data and external IT service providers. Cloud solutions, platforms and outsourced processes make it possible to work more efficiently, yet they also increase interdependencies across the chain. Disruptions at a single party can quickly lead to continuity issues, unreliable information and limited decision‑making capacity.
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.