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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...
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,...
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...
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Onze Laatste Artikelen
Sustainable Finance News
With 2024 marking a pivotal year for Europe and the many companies based here in terms of ESG, the Corporate Sustainability Reporting Directive (CSRD), sustainable finance, and the EU Taxonomy,...
Dutch Public Transport and its Social Impact
To continue last week’s topic, today’s article aims to discuss the social impact of the issues within the Dutch public transport. In the Netherlands, one in ten adults is finding it increasingly...
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...
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