Changes in law and regulations 1st quarter 2026
As an entrepreneur, you are faced with new and modified rules and laws. This page offers an overview of changes relevant to businesses during the 1st quarter of 2026.
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Business location
From 2026 utility buildings must have a smart building automation and control system to help save energy. Read more.
Business management
To combat money laundering and terrorist financing cash payment over €3,000 are banned. Read more.
You have the right to send official notices, such as applications for permits or objections, to an administrative body digitally. Read more.
Childcare
Childcare organisations and childminders must report serious incidents in which a child is involved to the municipal health service. Read more.
Culture, amusement, sports, and media
Do you organise games of chance in the Netherlands, or do you operate gaming machines? The betting and lottery tax increases. Read more.
As of 10 January 2026 saltwater anglers must record their catches of seabass, eel, and bluefin tuna in an app. Read more.
Ending or transferring a business
The business succession and transfer schemes BOR and DSR may be used only for ordinary shares representing at least a 5% interest. Read more.
Are you getting a business as an inheritance or gift? The conditions for the business succession scheme (BOR) are changing. Read more.
Environmental impact
Do you drive a zero-emission passenger car? You will still get a discount on motor vehicle tax (motorrijtuigenbelasting, mrb) after 2025. Read more.
Hospitality
Do you offer overnight accommodation? The VAT rate for short-stay accommodation will go up from 9% to 21%. Read more.
The law on single-use plastic for food and drinks to go will change. You will no longer have to charge extra for disposable containers and cups to go. Read more.
As of 10 January 2026 saltwater anglers must record their catches of seabass, eel, and bluefin tuna in an app. Read more.
Manufacturing
Do you use a lot of tap water in your business? Then you will have to pay more tax on tap water (belasting op leidingwater, BoL). Read more.
Products, services, and innovations
The government bans cash payments for amounts of over €3,000 to make it harder to launder illegal ('dirty') money. Read more.
Professional services
DAC8: Crypto-asset providers must share data of their customers with the Netherlands Tax Administration. Read more meer.
Retail and wholesale
The government bans cash payments for amounts of over €3,000 to make it harder to launder illegal ('dirty') money. Read more.
From 1 January 2026 e-cigarettes, refill packs, and cartridges may only be sold in specialist tobacco stores. Read more.
Do you offer VAT refunds to customers from outside the EU? From 1 January 2026 the refunding process will be digital only. Read more.
Staff
It will be easier and more attractive to employ people with an occupational disability. Read more.
Do you employ or hire an employee aged 56 or older? From 1 January 2026, you can no longer apply for labour costs compensation (LKV). Read more.
Do you have employees who want or need to retire before state pension age? The exemption threshold for the Early Retirement Scheme (RVU) remains in place. Read more.
Starting a business
The business succession and transfer schemes BOR and DSR may be used only for ordinary shares representing at least a 5% interest. Read more.
Are you getting a business as an inheritance or gift? The conditions for the business succession scheme (BOR) are changing. Read more.
Taxes, charges, and levies
The property transfer tax for houses you buy as an investment, for example to rent out, will go down. Read more.
Do you offer VAT refund to customers from outside the EU? From 1 January 2026 the refunding process will be digital only. Read more.
Do you pay income tax as an entrepreneur? In 2026, the upper limits of the income tax brackets will change. Read more.
The private business ownership allowance (zelfstandigenaftrek) decreases again in 2026. Read more.
The lower excise duty on petrol, diesel, and LPG will be extended by one year to 1 January 2027. Read more.
Do you import or buy a car, motorcycle, or van in the Netherlands? The bpm tariffs (amounts per gram of CO2) will be increased. Read more.
Do you drive a motor vehicle that still has a quarter rate for motor vehicle tax (motorrijtuigenbelasting, mrb)? From 2026 only 2 exceptions remain. Read more.
Do you want to know what has changed recently and what will change in the near future? Check all amendments and new regulations.