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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
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...
Tax Authorities news: freelancers in the Netherlands
As the Dutch Tax Authorities have recently announced tighter controls over freelancers and their collaborators as of 2025, today’s article delves into this topic. The Issue of False Self-Employment...
Taxation on Real Estate in the Netherlands
The real estate market in the Netherlands is currently a key issue due to the ongoing housing crisis. This article will explore why there are more houses being sold than rented, particularly during...
Ravine year 2026
In the context of several policies that have been announced since spring 2024, today’s article aims to inform about the policy frameworks in 2025 with a focus on Ravine year 2026. What is Ravine...
Migration in Europe
As a trending topic, migration in Europe has been the center of attention for the past few years. The recent European elections in June 2024 raised several question marks as Europe has seen the...
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