New laws from 1 July 2026: what’s changing for business owners

From 1 July 2026, business owners will face a number of new and amended rules. The impact varies greatly by sector: for transport companies, the main changes concern tachographs and the lorry charge; for businesses in the childcare sector, they relate to quality standards and staff deployment; and for companies active in telemarketing, imports or temporary staffing, there will be stricter obligations. Below, we outline the most important changes relevant to business owners and decision-makers within the SME+ segment.

Transport: tachograph requirement for lighter vehicles

A significant change affects businesses engaged in international transport using vehicles weighing 2,500 kilograms or more. For these vehicles, the Type 2 smart tachograph will become mandatory. Among other things, the tachograph records driving and rest times, speed and distance travelled. The requirement already applied to vehicles weighing over 3,500 kilograms engaged in international transport, but is now being extended to lighter vehicles.

Not every business owner with a commercial vehicle is automatically covered by this rule. There are exceptions. For example, anyone who uses a vehicle solely to travel to customers within the Netherlands is exempt from this requirement. However, for companies involved in international transport, it is advisable to check in good time whether their fleet complies with the new requirement.

Lorries tax: pay per kilometre

From 1 July 2026, the Netherlands will introduce a lorries tax for lorries weighing 3,500 kilograms or more. Business owners will then pay for every kilometre they drive in a lorry on almost all motorways and on a number of N-roads. The average rate is approximately twenty cents per kilometre.

The amount of the charge depends on the vehicle’s weight and emissions. The heavier and more polluting the lorry, the higher the charge. Electric lorries are exempt up to a maximum mass of 4,250 kilograms. For hauliers, wholesalers, construction companies and other businesses with their own heavy vehicles, this is a change that could have a direct impact on cost prices, quotations and investment decisions. Sort things out quickly via https://www.vrachtwagenheffing.nl/

Telemarketing: calling without consent is no longer permitted

For businesses that sell over the phone or follow up on leads, the scope for telemarketing is being further restricted. Customers and potential customers may no longer be called without prior consent. The change is intended to better protect consumers and business contacts from unsolicited sales calls.

For businesses, this means that marketing and sales processes must be reviewed. This includes obtaining consent, cleaning up call lists and adapting scripts and CRM processes. Exceptions apply to charities, charity lotteries and publishers.

Imports: end of exemption for small consignments

Importers of products from outside the European Union will face additional costs for small consignments. The exemption from import duties for consignments valued at up to 150 euros is being abolished. For consignments of €150 or less, you will pay €3 in import duties per product category. For consignments worth more than €150, the amount payable depends on the total cost, the material the product is made of and its country of origin.

A parcel containing multiple types of product may therefore be subject to duty several times over. For example, if a parcel contains one silk blouse and two pairs of trousers, this will constitute two separate customs declarations. In addition, a European handling fee for customs checks on small parcels is likely to be introduced later in 2026. For online shops, platforms and importers handling a large number of small consignments, this could have implications for profit margins, pricing and logistics arrangements. Are you receiving a gift? If so, the rules are different. For gifts valued at up to and including €45, you do not pay any import duties or VAT.

Childcare: more flexibility for staff in training

For childcare providers, the temporary measure allowing half the staff to consist of trainee professionals is expected to become permanent. This will give nurseries and after-school care centres more flexibility to cope with staff shortages.

On the other hand, a supervision plan is mandatory. This must set out how staff in training are supervised and what they are and are not permitted to do independently. For childcare organisations, this is therefore not only a relaxation of the rules but also an organisational obligation.

Childminding: stricter quality requirements

The rules are also changing for childminding. New childminders without a qualification in early years education must complete a pedagogical module. This requirement does not apply to existing childminders. Furthermore, childminders will soon be permitted to register with a maximum of two childminding agencies.

In addition, pedagogical coaching and further training will become a standard part of the annual reviews between childminding agencies and childminders. The pedagogical requirements for childminders will be brought more into line with those for nurseries and after-school care. The aim is to improve the quality of childminding and make the profession more attractive.

Temporary employment agencies: obligation to report workplace accidents

Temporary employment agencies are expected to be subject to an obligation to report workplace accidents involving temporary workers. The agency must report the accident to the Labour Inspectorate and to the company where the temporary worker is employed. The client company must also report the accident to the Labour Inspectorate.

This change emphasises that the temporary employment agency and the client company share responsibility for safety in the workplace. For temporary employment agencies and companies that make extensive use of temporary workers, it is advisable to review their reporting procedures, health and safety documentation and contractual agreements in light of these changes.

What businesses can do now

The changes coming into force on 1 July 2026 primarily require preparation. Check whether vehicles, import processes, marketing lists, HR policies and safety procedures still comply with the new rules. For some changes, the effective date is not yet entirely certain. This is precisely why it is wise to monitor developments in good time and to adjust internal processes where necessary.

Questions

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