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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...
Economic Forecast for the Netherlands: Outlook for 2026
As year 2025 comes to an end, this article aims to give the latest update on the economic forecast for the Netherlands in the upcoming year. The Dutch economy is expected to navigate 2026 with...
IFRS vs. German GAAP Series: Leases
IFRS 16 deals with leases and is effective for annual periods beginning on or after 1 January 2019. Accounting for leases is not explicitly regulated under the HGB (“Handelsgesetzbuch”). Instead,...
Blog
Onze Laatste Artikelen
The Netherlands: Public Transport Insights
Today’s article delves into a topic of high interest for many citizens of The Netherlands, public transport issues and predictions. For many families and couples with single-income households, the...
The Netherlands: A Hub for Foreign Investment and Innovation
In the recent years, The Netherlands has become a more and more popular destination, not only for tourists, but also for companies. Foreign investments and innovations found their “home” in the...
Delays in New Wealth Tax Implementation
As different updates regarding new taxes implementation are going around in the Netherlands, today’s article aims to focus on the new wealth tax delays in implementation and the consequences of...
Dutch Housing Crisis: how is the Cabinet coping?
The Dutch Housing Crisis is a topic that became known at an European level already. Today’s article aims to present the current situation, as well as a practical exemple of the city of Amsterdam....
Migration Limitations in The Netherlands
IFRS 18 – Presentation and Disclosure in Financial Statements – Part 2
The third set of requirements introduced by the new IFRS 18 is detailed below: More useful grouping of information in the financial statements (aggregation and disaggregation) Investor analysis of...
VAT Case Law – Tax Update
Based on the recent discussions about tax updates due to VAT cases, today’s article focuses on changes and updates in the taxes. Application of VAT Exemption for the Management of Qualifying...
Duitslanddag 2024
Duitslanddag 2024 is right around the corner! Join us and German-Dutch Chamber of Commerce (DNHK) on the 10th of October to discover opportunities for Dutch companies on the German market....
IFRS 18 – Presentation and Disclosure in Financial Statements – Part 1
According to Andreas Barckow, IASB Chair: “IFRS 18 represents the most significant change to companies’ presentation of financial performance since IFRS Accounting Standards were introduced more...
Blog
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