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Amsterdam Court of Appeal scrutinises Dutch residential rent increase clauses: smaller landlords should also review their tenancy agreements

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Can your bank settle with your customers? Not under Dutch law

Businesses that borrow from a bank often grant it a pledge over their outstanding invoices as security. Under Dutch law, if your business fails to meet its obligations to the bank, the bank may notify your customers that they must pay it directly. On 2 October 2026, however, the Dutch Supreme Court (Hoge Raad) confirmed that the bank may not agree a settlement in which it accepts less than the full amount.The right to settle or to waive part of a debt remains with your business or, if it is declared bankrupt, with the bankruptcy trustee (curator). A wider clause in the bank’s general terms and conditions does not alter this. If the bank proposes a settlement with one of your customers, your consent is therefore required. A customer who settles without it may still have to pay the balance.

VAT on intra-EU sales: new rules are being phased in

The EU’s VAT in the Digital Age (ViDA) reform takes effect in stages from 1 January 2027 and is being implemented in the Dutch VAT Act. The first step is limited in scope: businesses will be able to report supplies of gas, electricity, heating and cooling to consumers in other Member States through the One Stop Shop (OSS). These dates are fixed by an EU directive.The more significant changes will follow. From 1 July 2028, the OSS will be extended, reducing the need for VAT registrations in other Member States, for instance when transferring your own stock to another EU country. From 1 July 2030, e-invoicing and digital reporting will become mandatory for cross-border business-to-business supplies within the EU. Does your Dutch business sell to customers elsewhere in the EU? Now is the time to review your foreign VAT registrations and check whether your invoicing system will be able to handle e-invoices.

Dutch 30% ruling: partial non-resident status ends on 1 January 2027

Expats who were already benefiting from the Dutch 30% ruling at the end of 2023 have been able to opt for partial non-resident taxpayer status until the end of 2026 under transitional rules. That option will no longer be available from 1 January 2027.Under this status, expats living in the Netherlands were treated as non-residents for Box 2 (substantial shareholdings) and Box 3 (savings and investments), meaning that their foreign assets, among other things, were not taxed in the Netherlands. From 2027, they will be taxed on these assets in Box 2 and Box 3 in the same way as other Dutch residents. The 30% ruling itself remains in place. Do you employ expats in the Netherlands who benefit from the 30% ruling? Let them know in good time that this may affect their Dutch tax return for 2027, so that they can take advice.

Could you suddenly qualify as a creditor under the new European Directive?

Do you offer consumers deferred payment, payment in instalments or another form of credit? If so, the implementation of the Consumer Credit Directive II (CCD2) may have consequences for your business model and compliance obligations.CCD2 broadens the European framework for consumer credit. Buy Now, Pay Later providers and certain crowdfunding platforms, among others, will be brought within the scope of the new rules. As CCD2 is a directive, the new rules must first be implemented in Dutch legislation. For businesses, it is therefore important to assess now whether their products or services will fall under the new rules.