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.
The future of the Dutch economy and the role of digitalisation and AI
16 January 2026
The future of the Dutch economy and the country’s long‑term earning capacity will increasingly depend on how effectively digitalisation and artificial intelligence (AI) are embraced and scaled. The independent Wennink Report highlights that the Netherlands is at a crossroads: structural economic growth and the preservation of public services will only be possible if we invest in productivity‑enhancing technologies, with digitalisation and AI as key priorities.
Column Achmed Bouazza | ISO 27001 en ISAE: Samen Sterker in de TMT-sector
15 January 2026
In de dynamische wereld van technologie, media en telecom (TMT) is vertrouwen in informatiebeveiliging en interne beheersing essentieel. Klanten, toezichthouders en partners verwachten niet alleen dat u uw zaken op orde heeft, maar ook dat u dit kunt aantonen. Twee veelgebruikte instrumenten hiervoor zijn de ISO 27001-certificering en de ISAE 3000/3402 assurance-rapportages. Maar wat is het verschil? En hoe kunnen ze elkaar versterken?
OECD Pillar 2 developments: Side-by-Side Package explained
14 January 2026
On 5 January 2026, the OECD announced the Side by Side (SbS) package, a new agreement drafted in the form of administrative guidance designed to expand and refine the Global Anti Base Erosion (GloBE) Rules under Pillar Two. This SbS package not only provides additional clarity to the global minimum tax framework but also formalizes the implementation of the G7 agreement reached with the United States on 28 June 2025.
Power BI tips & tricks: from insight to action
17 December 2025
On 12 November we hosted a hands on Power BI masterclass for finance and audit professionals at our Rotterdam office. The session focused on building reliable models, transforming data efficiently with Power Query, and writing accurate DAX formulas. We also explored how low code solutions make it easier to move from insight to action by integrating dashboards directly into decision making processes.
In this article we share the key lessons from the masterclass, together with practical tips to help you turn Power BI dashboards into valuable insights — and translate those insights into action.
In this article we share the key lessons from the masterclass, together with practical tips to help you turn Power BI dashboards into valuable insights — and translate those insights into action.
New insights on corruption risks: research report released on International Anti-Corruption Day
9 December 2025
Today, on International Anti-Corruption Day, Forvis Mazars released the report ‘A Decade of Accountability’. This publication analyses ten years of FCPA enforcement data and shares practical lessons on corruption risks and incident response. This includes:
De Hoge Raad: verkoop verhuurd appartementencomplex met of zonder btw?
1 December 2025
Afgelopen vrijdag heeft de Hoge Raad besloten prejudiciële vragen te stellen aan het Hof van Justitie over de vraag of de overdracht van verhuurd vastgoed door een projectontwikkelaar belast is met btw. In april 2024 concludeerde Advocaat-Generaal (A-G) Ettema dat de transactie moet worden aangemerkt als de overgang van een algemeenheid van goederen. In dat geval is geen btw verschuldigd over de levering. Wij verwijzen in dat kader ook naar een eerder gepubliceerd document onderaan deze pagina.
In dit artikel gaan we nader in op de vragen die de Hoge Raad gesteld heeft en de impact hiervan op de praktijk.
In dit artikel gaan we nader in op de vragen die de Hoge Raad gesteld heeft en de impact hiervan op de praktijk.
Dutch House of Representatives adopts amended version of the Tax Plan 2026
27 November 2025
Dutch House of Representatives adopts amended version of the Tax Plan 2026
Green IT: Sustainable digital transformation
Vooralsnog geen btw-heffing op pensioenpremies
14 November 2025
Recente uitspraken van het gerechtshof Arnhem-Leeuwarden zouden kunnen leiden tot aanzienlijke kostenstijgingen voor werkgevers, met name voor organisaties die geen of slechts beperkt recht hebben op btw-aftrek, zoals zorg- en onderwijsinstellingen. Het Hof oordeelde dat pensioenfondsen btw zouden moeten heffen over de volledige pensioenpremies die werkgevers betalen. Dit kan de totale werkgeverslasten verhogen.
Deforestation-free Regulation: ensuring you supply chain is compliant
14 November 2025
As a part of the European Green Deal, the Regulation on deforestation-free products that aims to limit EU-driven deforestation and forest degradation is adopted and will apply from 31 December 2025. This Regulation acknowledges that the process of deforestation and forest degradation is driven by EU consumption of certain commodities and will have a strong impact on the EU operators dealing with such commodities. If you are operating in the EU market with certain commodities and products, you will most likely be affected by the new compliance rules.