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Sharp, practical legal support so you can do business confidently and safely.
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focused on companies that are engaged in (international) trade and innovation.
Cash payment ban as of 1 January 2026
Do your customers pay large amounts in banknotes? Be aware. The Dutch government intends to introduce a ban on cash payments of € 3,000 or more as of 1 January 2026. This ban applies to traders (professional or commercial buyers and sellers of goods). Splitting a payment into several smaller cash payments to stay below the threshold is not permitted.
Increase of statutory minimum wage as of 1 January 2026
As of 1 January 2026, the statutory minimum hourly wage for employees aged 21 and older will increase to € 14.71 gross per hour.This represents an increase of 2.15% compared to the current minimum wage of € 14.40. Please note: a higher minimum wage may apply within your sector. Always verify the applicable collective labour agreement (CLA). For employees aged 15 to 20, the statutory youth minimum wage applies.
Amendments to business succession tax facilities
Do you receive shares through a gift or inheritance, or do you transfer shares yourself?As of 1 January 2026, the Business Succession Scheme (BOR) and the rollover relief (DSR) will be tightened. The tax facilities will apply only: to ordinary shares; and where a substantial interest of at least 5% is held. These changes may reduce the attractiveness of the schemes for certain investors and family-owned businesses.