Strategical Investments in AI from France
France has firmly positioned itself as one of Europe’s most ambitious players in artificial intelligence. From national strategy to industrial deployment, AI is widely viewed as a cornerstone of Industry […]
Artificial Intelligence in Germany: Between Strategic Ambition and Societal Unease
Germany was among the first countries to recognise the transformative potential of artificial intelligence (AI). In 2018, it demonstrated early vision and leadership by launching a national AI strategy aimed
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Dutch Parties Agree to Form Minority Cabinet After Extended Coalition Talks
The Dutch political parties D66, CDA and VVD have decided to form a new national government as a minority cabinet following months of negotiations after the October 2025 general election.
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Dutch Tax Reforms in 2026: Modest Income Gains Across the Board
Most people in the Netherlands can expect a small boost to their disposable income in 2026, following a series of adjustments to the income tax system and social contributions. While
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IFRS vs. German GAAP Series: Revenue
IFRS 15 prescribes the accounting for revenue from sales of goods and rendering of services to a customer. The standard applies only to revenue that arises from a contract with
Freelancing Regulations and Enforcement in the Netherlands
Freelancing plays a significant role in the Dutch labour market. As of 2025, approximately 1.2 million people in the Netherlands are registered as self-employed without employees (zzp’ers). However, the legal
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IFRS vs. German GAAP Series: Provisions
IAS 37 set out the accounting requirements for provisions under IFRS. Under German GAAP, the core legal source for provisions accounting is the HGB. IAS 37 German GAAP Definition &
Economic Forecast for the Netherlands: Outlook for 2026
As year 2025 comes to an end, this article aims to give the latest update on the economic forecast for the Netherlands in the upcoming year. The Dutch economy is
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IFRS vs. German GAAP Series: Leases
IFRS 16 deals with leases and is effective for annual periods beginning on or after 1 January 2019. Accounting for leases is not explicitly regulated under the HGB (“Handelsgesetzbuch”). Instead,
Financial Stability Outlook 2026: Netherlands Faces Heightened Global Risks but Maintains Strong Domestic Fundamentals
The financial stability outlook for the Netherlands in 2026 remains concerning, as rising geopolitical tensions and persistent uncertainty in global economic policy continue to heighten the risk of economic and