Pseudo self-employment, AOV and the self-employed deduction: The state of affairs for self-employed people in 2026

As a self-employed person in The Netherlands, you will not have missed the fact that there are quite a few changes happening with the laws and regulations. Pseudo self-employment is a hot topic. There seems to be no legal dividing line between real entrepreneurship and disguised paid employment...

Tax Plan 2026: Changes for Director-Major Shareholders (DGA)

As is generally the case 2026 begins with a number of fiscal changes. In the Netherlands, a Director–Major Shareholder (DGA) is a director who owns a substantial shareholding in the company. Are you a DGA? Would like to know more about the changes as of January 1st?  In this article Artlupa...