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Stay updated with the latest insights on accounting, tax, and business administration in the Netherlands
On March 16, 2026, Accountancy Europe published a comprehensive new factsheet and practical briefing on the 6th Anti-Money Laundering Directive (6AMLD). Highlighting the key elements most relevant to accountants, auditors, and tax advisers, the publication outlines how this directive will fundamentally shape the future of anti-money laundering and counter-terrorist financing (AML/CFT) compliance across the European Union.
The Israel Tax Authority (ITA) released Income Tax Circular No. 04/2026 on February 18, 2026. This was the official update to the rules for filing Form 150 (Declaration of Holding in a Foreign Resident Body of Persons). If you are an Israeli resident who owns foreign companies, even if you don't do anything with them, here's what you need to know about the new reporting rules.
If you're doing business in Europe, you've probably heard whispers about mandatory e-invoicing. Maybe you've seen confusing headlines or received notifications from your accounting software. Here's the truth: e-invoicing isn't coming - it's already here for many businesses, and it's about to become the standard across the entire EU. Let's break down what's happening, why it matters, and what you need to do about it.
Israel’s Ministry of Finance has published a draft amendment to the Income Tax Regulation, redefining residency rules for tax purposes. The proposal introduces new fixed presumptions based on days spent in Israel, aimed at reducing uncertainty, preventing disputes with tax authorities, and aligning Israel’s system with international practices on determining residency.
On August 25, 2025, the Israel Tax Authority introduced a new Voluntary Disclosure Procedure, effective for one year until August 31, 2026. The program allows individuals and corporations to report previously undisclosed income and assets while avoiding criminal charges. Unlike past procedures, anonymity is not permitted. Eligible applicants can choose between a regular assessment process or a simplified “green route,” subject to specific thresholds and conditions.
Starting July 1, 2025, Dutch entrepreneurs will navigate a landscape of significant new laws and regulations. From ensuring digital accessibility for all to adjustments in minimum wage and new rules for specialized vehicles, these changes are set to impact various sectors. Our comprehensive summary breaks down what you need to know to stay compliant and thrive in the evolving business environment. Read on to discover how these updates will affect your operations, from digital services to employee management and vehicle use.
Dividend withholding tax (WHT) in the Netherlands, typically at 15%, presents a multifaceted landscape for corporations (PwC, 2025). Exemptions exist, particularly for EU-based recipients, contingent on factors like participation exemption eligibility and anti-abuse rules. Proposed changes in the Dutch dividend WHT regime could impact international tax strategies (Flipsen & de Raad, 2017).
The Netherlands' 30% ruling, a tax advantage for highly skilled expatriates, has been a key element in attracting international talent. This ruling allows eligible expats to receive a tax-free allowance, initially intended to offset the additional costs of working abroad (Government of Netherlands, n.d.). However, since January 1, 2024, the Dutch government has scaled back this benefit (Government of Netherlands, n.d.).
The Netherlands is set to implement a revised three-bracket income tax system in 2025, a notable shift in its fiscal policy. Understanding the historical context of income tax in the Netherlands, which has evolved significantly since its formal introduction (Fritschy, 1997), is crucial for evaluating these changes. This essay will analyze the implications of this new structure. The legislator aims to improve the overall balance in terms of taxation (taxathand.com, 2025).
