Netherlands – Accounting, auditing and fiscal services – Accountantscontrole & fiscale dienstverlening

The accounting control and tax services must be carried out starting from the 2027 fiscal year. The following are considered to be the minimum requirements for accounting control:

1. Annual accounts audit

2. Audit of the business report (which is submitted to ILT)

3. Performing the natural advisory function

4. Optional: audit and provision of other assurance statements

The following are considered to be the minimum requirements for tax services:

1. Drawing up and building the tax position (VPB)

2. Drawing up and submitting the corporate income tax return

3. Acting as an intermediary with the Tax and Customs Administration

4. Providing tax advice upon request

See the tender documents for further information.