Editorial standards: how we research, review and correct our content

Every page on this site that states a rule, a rate or a deadline about Dutch company law, tax, payroll or employment is written by a named person, reviewed by a second named person, dated, and corrected when the law changes.

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Last reviewed August 2026, maintained by Intercompany Solutions B.V.

Who writes

Articles, guides and service pages are written by Melvin van Esch, Co-founder and Lead Technical Editor at Intercompany Solutions, together with the consultants who run the engagements we describe: BV incorporation, VAT and corporate income tax filings, employment contracts, 30% ruling applications and CAO application.

Payroll and staffing content is written with Joost Hubregtse, Director of ICS Staffing and Payroll, drawing on live client files rather than on generic summaries.

Who reviews

All blog posts are reviewed and fact checked by our labour law lawyer Zishan Hussain and our director, before publication and again whenever the underlying rules change. Tax, payroll and cost figures are checked a second time by the director.

Nothing on this site is published on the strength of an AI draft alone. Where a language model is used to translate an English article into Dutch, the Dutch version carries the same review requirement as the original.

Which sources we use

We cite primary sources: the statute itself on wetten.overheid.nl and the Staatsblad for legislation, the Belastingdienst for tax and the 30% ruling, the KVK for registration, the IND for salary norms and recognised sponsorship, the SVB and UWV for social security and sick leave, EUR-Lex and the Court of Justice of the European Union for EU rules, and the applicable CAO text for sector rules.

Where a point is disputed or settled in court, we cite the jurisprudence itself: published rulings of the Hoge Raad, the gerechtshoven and rechtbanken on rechtspraak.nl, decisions of the Afdeling bestuursrechtspraak of the Raad van State, disciplinary rulings on tuchtrecht.overheid.nl, and judgments of the Court of Justice of the European Union on curia.europa.eu, with the ECLI number where one exists.

Secondary commentary, including Big 4 and law firm publications, is used to orient a reader, never to state a rule. When a rule follows from a bill that has not yet been passed, we say so explicitly and describe the law currently in force.

Dating and freshness

Pages carrying tax, salary norm or legal deadline figures show a last reviewed date and are re-checked at least every six months, and immediately after Prinsjesdag, the Belastingplan, and any IND or CAO indexation.

Figures that are indexed annually are labelled with the year they apply to. Indicative calculations are marked as indicative and can deviate by plus or minus 5% depending on the facts of a case.

Corrections

If you find an error, email info@intercompanysolutions.com. We correct factual errors as soon as they are confirmed and update the last reviewed date on the page. Substantive corrections to a published article are noted in the article itself rather than silently edited away.

Independence and commercial disclosure

Intercompany Solutions sells company formation, accounting, tax and payroll services, so our content is commercial in intent. That does not change the factual standard: we do not overstate our own certifications, and where a service is delivered through a partner, we say so on the page.

Nothing on this site is legal or tax advice for a specific case. It describes general Dutch rules; your situation is assessed individually before we quote or contract.

Questions about a figure on this site?

Our specialists answer source questions directly, and correct the page when you are right.