Business management

Amendments for all entrepreneurs

Yet to come into effect (14)

Low-income benefits (LIV) to be abolished in 2025

Effective date: 1 januari 2025

Do you receive low-income benefits (LIV) for your employees? From 2025, you will no longer receive this contribution towards your wage costs. Employees that fall under the LIV scheme work at least...

Fuel excise duty reduction extended to end of 2025

Effective date: 1 januari 2025

The previously reduced excise duty on petrol, diesel, and LPG will remain in place throughout 2025. In addition, there will be no inflation adjustment on fuel excise duty in 2025. As a result, the...

Ban on cash payments over €3,000

Effective date: 31 maart 2025

Do you often pay large amounts in banknotes? The government intends to ban cash payments for amounts of over €3,000. This ban applies to traders (professional or commercial buyers and vendors of...

European Data Act for fairer access to and use of data

Effective date: 12 september 2025

The goal of the European Data Act is to offer businesses, citizens, and governments more options to use and share data. These data are currently only or mainly available to the manufacturers of the...

You can always communicate online with the government

Effective date: 1 januari 2026

Do you want to request products or services from your municipality, province, or water authority? You have the right to send official notices, such as applications for permits or objections, to the...

Netting scheme for solar panels ends per 2027

Effective date: 1 januari 2027

Do you have solar panels for your business and do you sell electricity back to the grid? The netting scheme (salderingsregeling) ends on 1 January 2027. As a small-volume user, you are now allowed to...

Mandatory occupational disability insurance (AOV) for self-employed professionals

Effective date: 1 januari 2027

The government wants all self-employed professionals to be insured against disability. This will be compulsory. Are you a self-employed professional (zzp'er)? You will be obliged to take out insurance...

Legal entities may hold digital meetings

Effective date: not yet known

Are you a board member or shareholder of a public or private limited company (nv or bv)? Legal entities such as public limited company (nv), private limited company (bv), association (vereniging),...

CER directive protects critical infrastructure against physical risks

Effective date: 3rd quarter of 2025

More and more often the safety of our society and economy is under pressure. That is why the European Union has worked out 2 directives: the Critical Entities Resilience directive (CER directive) the...

Cybersecurity obligations for more companies in critical sectors (NIS2)

Effective date: 3rd quarter of 2025

More companies and organisations in critical sectors will have obligations (duty of care and reporting duty) to increase cybersecurity and counter cyberattacks. These obligations are set out in the...

Data of people in debt exchanged more easily

Effective date: not yet known

Are you a self-employed professional without staff or a director-major shareholder dga and do you have debts? Government organisations and bailiffs will exchange information about foreclosure and...

Social entrepreneurship to get more recognition

Effective date: not yet known

Does your company have a social or societal goal? Regulations and playing field for businesses with a social goal are set to be improved. Social enterprsies can get a societal status in the form of a...

Difference between professional partnership and general partnership will cease to exist

Effective date: not yet known

Do you want to start a company together with colleagues? There will be new rules for partnerships. Right now there are 3 types of partnerships: professional partnership (maatschap) general partnership...

Preventing child labour

Effective date: not yet known

Do you sell products or services? You have to make sure that these do not involve child labour at any stage. You have to be able to show that you are doing what is needed to prevent child labour. If...

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO