Spring budget 2025: positive tax reform for start-ups and scale-ups- new opportunities for employee stock option plans

On 18 April 2025, the Dutch Cabinet presented the Spring Budget (Voorjaarsnota 2025), which included several pivotal fiscal announcements. Among them is a particularly welcome development for fast-growing businesses: a proposed new tax regime to make employee stock options more attractive for qualifying start-ups and scale-ups. This move, long awaited by the innovation community, is … Read more

Understanding Financial Reporting and Audit Requirements in the Netherlands

Nexia Amsterdam

If you’re doing business in the Netherlands, it’s essential to understand your legal responsibilities regarding financial reporting. Almost all Dutch corporate entities are required to prepare annual financial statements. In certain cases, these statements must also be audited—depending on factors such as company size, revenue, assets, and group structure. At Nexia DHW, our specialists provide … Read more

Whitepaper: Unternehmen in den Niederlanden – Was Sie wissen müssen

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Die Niederlande ziehen weiterhin Unternehmen aus der ganzen Welt an, die ihre Präsenz in Europa etablieren oder ausbauen möchten. Mit ihrer zentralen Lage, hochqualifizierten Arbeitskräften, moderner Infrastruktur und einem unternehmensfreundlichen Umfeld bietet das Land ein ideales Tor zum europäischen Markt. Der erfolgreiche Einstieg in den niederländischen Markt erfordert jedoch mehr als nur Ambition – es … Read more

Whitepaper: Doing Business in the Netherlands

Nexia Amsterda

The Netherlands continues to attract companies from around the world looking to establish or grow their presence in Europe. With its central location, highly skilled workforce, modern infrastructure, and pro-business environment, the country offers an ideal gateway to the European market. However, successfully entering the Dutch market requires more than just ambition—it demands insight into … Read more

De Hooge Waerder Joins Nexia

De Hooge Waerder

De Hooge Waerder (DHW) will join Nexia, a global network of independent accounting and advisory firms, on January 1, 2025. Its Amsterdam office will be renamed Nexia DHW, focusing on international clients, while other Dutch offices will retain the DHW name within the Nexia network. DHW, with 15 partners, 195 employees, and €23 million in annual revenue, is ranked among the top 40 Dutch accountancy firms. The collaboration aims to leverage global expertise, foster international growth, and enhance client support. Leaders from DHW and Nexia emphasize opportunities for scaling, professional development, and strengthening Amsterdam’s role as an international hub. Nexia sees DHW’s integration as a strategic move to bolster its Dutch presence and global network. This partnership aligns with DHW’s goals to expand internationally and attract talent.

Accounting and audit requirements for companies in the Netherlands

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In the Netherlands, companies must maintain accurate financial records, accessible for seven years, and prepare annual financial statements approved by shareholders and filed with the Chamber of Commerce. Requirements vary by company size (micro, small, medium, large), influencing audit obligations, reporting scope, and consolidation needs. Medium and large companies must include directors’ reports, financial statements, and auditor reports, while smaller companies can file simplified statements. Dutch GAAP or IFRS-EU governs these reports. Large companies face additional sustainability reporting under the CSRD starting in 2024. Timely compliance is crucial to avoid penalties, including personal liability for directors in case of bankruptcy.

Exploring business opportunities in the Netherlands

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The Netherlands is a strategic and rewarding destination for businesses looking to expand or establish a presence in Europe. With a stable economy, EU membership, and excellent infrastructure, the country is well-positioned for international ventures. Its central location in northwest Europe and world-class logistics hubs, such as Rotterdam port and Schiphol airport, make it a global leader in trade and transportation.

The Dutch economy ranks 18th globally with a GDP of $1,118 billion (2023) and is recognized for its competitiveness, ranking 5th in the World Competitiveness Ranking 2022. Prominent industries include logistics, IT, water management, and energy, with innovation and sustainability at the core. The agriculture sector is a global powerhouse, excelling in exports of food, flowers, and horticulture, while the creative industry thrives on design, fashion, and media.

The Netherlands’ expertise in water management, sustainable energy, and advanced technology attracts businesses in emerging fields. Key incentives, such as government support and access to a skilled, multilingual workforce, further bolster its appeal.

Navigating cross-border employment with Nexia DHW

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Nexia DHW specializes in simplifying cross-border employment for businesses and individuals. They address critical factors beyond tax and social security, including healthcare costs, employment terms, and recordkeeping. For those working in the Netherlands, Nexia DHW provides guidance on non-resident taxation, medical insurance, and pension arrangements, ensuring smooth transitions. They also assist with optimizing the Dutch 30% tax ruling and managing payroll splits, enhancing compliance and net income. With expertise in navigating international regulations, Nexia DHW helps businesses and employees proactively handle challenges, maximize benefits, and confidently manage cross-border employment opportunities in a complex global landscape.