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.
Employing in the Netherlands: a whole new playbook
31 March 2026
The employment and tax landscape is changing rapidly, not just in the Netherlands, but globally. Developments that were once treated in isolation, such as expat taxation, remote working, self-employed status and pay transparency, are now converging into a single, complex workforce challenge.
For employers, the question is no longer whether to respond, but how. What does it take to stay ahead in this evolving environment?
We spoke with Alexander Rasink, Partner Employment Tax & Global Mobility at Forvis Mazars, about the key developments and what organisations should be doing now.
For employers, the question is no longer whether to respond, but how. What does it take to stay ahead in this evolving environment?
We spoke with Alexander Rasink, Partner Employment Tax & Global Mobility at Forvis Mazars, about the key developments and what organisations should be doing now.
Dutch expat ruling in 2026 and 2027
30 March 2026
Do you work in the Netherlands with an expat ruling (formerly called 30% ruling)? Or do you employ staff who benefit from this facility? The expat ruling has been subject to significant changes and transitional rules in recent years and more have been announced. Below we outline what the ruling entails and the main developments employers and employees should be aware of.
OECD Update: Important clarification on international remote work
30 March 2026
On November 19, 2025, the OECD published an update to the commentary on Article 5 of the OECD Model Tax Convention. This change is particularly relevant now that remote work has become a structural part of international employment relationships. The update provides new guidance on determining when a home office in another country constitutes a permanent establishment for a business.
Spring Memorandum 2026: tax measures
30 March 2026
On 27 March, the Dutch government presented the Spring Memorandum 2026. The Spring Memorandum contains an update of the Dutch government budget allocation. A number of these measures have already been announced in the coalition agreement. It also contains proposed tax measures. These tax measures have yet to be translated into legislative proposals. These legislative proposals will be announced at a later date. The main tax measures of the 2026 Spring Memorandum are summarized below.
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.
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.
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.
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.
Wage index for Dutch collective labour agreements up to and including February 2026
6 March 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: