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Artificial Intelligence in Germany: Between Strategic Ambition and Societal Unease
Germany was among the first countries to recognise the transformative potential of artificial intelligence (AI). In 2018, it demonstrated early vision and leadership by launching a national AI strategy aimed at strengthening both German and European competitiveness,...
Dutch Parties Agree to Form Minority Cabinet After Extended Coalition Talks
The Dutch political parties D66, CDA and VVD have decided to form a new national government as a minority cabinet following months of negotiations after the October 2025 general election. The three parties confirmed their choice to pursue this configuration at the end...
Dutch Tax Reforms in 2026: Modest Income Gains Across the Board
Most people in the Netherlands can expect a small boost to their disposable income in 2026, following a series of adjustments to the income tax system and social contributions. While the increases are generally modest, they affect workers across all income levels, as...
IFRS vs. German GAAP Series: Revenue
IFRS 15 prescribes the accounting for revenue from sales of goods and rendering of services to a customer. The standard applies only to revenue that arises from a contract with a customer and is effective for annual reporting periods beginning on or after 1 January...
Freelancing Regulations and Enforcement in the Netherlands
Freelancing plays a significant role in the Dutch labour market. As of 2025, approximately 1.2 million people in the Netherlands are registered as self-employed without employees (zzp’ers). However, the legal distinction between genuine self-employment and employment...
IFRS vs. German GAAP Series: Provisions
IAS 37 set out the accounting requirements for provisions under IFRS. Under German GAAP, the core legal source for provisions accounting is the HGB. IAS 37 German GAAP Definition & Recognition A provision is a liability of uncertain timing or amount. HGB does not...