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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
IFRS vs. German GAAP Series: Goodwill
IFRS 3, IAS 36, and IAS 38 set out the accounting requirements for goodwill under IFRS. Under German GAAP, the core legal source for goodwill accounting is the HGB. IFRS German GAAP Goodwill...
Dutch Investor Compensation Scheme Changes as of 2026
Each year, financial institutions are required to report to De Nederlandsche Bank (DNB) under the Investor Compensation Scheme (ICS) on the investment value of their non-professional clients. With...
IFRS vs. German GAAP Series: Intangible Assets
IAS 38, which deals with Intangible assets, was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other...
Investments Set to Rise in 2026, Despite Falling Profitability and Low Business Confidence
Dutch businesses are preparing to increase their investment activity in 2026, even as profitability declines and overall sentiment remains subdued. This emerges from the latest Netherlands Business...
The EU’s Public Country-by-Country Reporting Directive: A New Era of Corporate Tax Transparency
The European Union has long positioned itself at the forefront of international efforts to enhance tax transparency. One of its most significant recent initiatives is the introduction of public...
The Future of Banking in the Netherlands: Embracing Emerging Technologies
The banking sector in the Netherlands is on the edge of transformative change. As customer expectations evolve and technology advances, Dutch banks must rethink how they operate, interact with...
Offshore Wind in the Netherlands Faces Setback, but Opportunities Remain
The Netherlands recently encountered a significant hurdle in its offshore wind ambitions. No companies submitted bids for the Nederwiek I‑A offshore wind farm, a planned 1 GW project located...
Dutch Inflation Eases to 3.1 Percent in October as Energy Prices Stabilize
Inflation in the Netherlands slowed slightly in October, offering a glimmer of relief to households and businesses after months of persistently high prices. According to a preliminary estimate...
The Netherlands’ Fintech on the rise: How Digital Lenders Are Reshaping SME Financing
The Dutch fintech sector is experiencing remarkable growth, with new data from De Nederlandsche Bank (DNB) showing that financing via fintech platforms more than doubled between 2021 and 2024....
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