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 […]
Artificial Intelligence in Germany: Between Strategic Ambition and Societal Unease Weiterlesen »
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.
Dutch Parties Agree to Form Minority Cabinet After Extended Coalition Talks Weiterlesen »
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
Dutch Tax Reforms in 2026: Modest Income Gains Across the Board Weiterlesen »
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 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
Freelancing Regulations and Enforcement in the Netherlands Weiterlesen »
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 &
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
Economic Forecast for the Netherlands: Outlook for 2026 Weiterlesen »
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,
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
IFRS 3, IAS 36, and IAS 38 set out the accounting requirements for goodwill under IFRS. Under German GAAP, the core legal source for goodwill accounting is the HGB. IFRS
