Legislative changes for entrepreneurs as of 2026
As of 1 January 2026, several changes will take effect that directly impact employment, personnel costs and the way medium-sized and larger SMEs structure their organisations. Below is an overview of several relevant legislative amendments.
Why these changes matter for employers
If you run a company with dozens or hundreds of employees, labour cost benefits, exit arrangements, employment conditions, and compliance relating to payments and energy are important. By zooming in now on the most important changes, you can avoid surprises in your labour costs, HR policy and administrative organisation.
Labour cost benefit (LKV) changes
For employers with more than 25 employees, it will become financially more attractive to employ people with a work disability. The labour cost benefit (LKV) for this group will apply for as long as the employee remains employed (instead of a maximum of three years), and a separate UWV statement will no longer be required, lowering the administrative threshold.
At the same time, the LKV for employees aged 56 and older who joined on or after 1 January 2024 will be abolished. For older employees hired earlier, the existing benefit will continue to apply, meaning you will have different “clusters” of labour cost profiles within your workforce.
Early retirement (RVU): broader use for physically demanding jobs
Do you employ people in physically or mentally demanding roles who want to retire earlier? The Early Retirement Scheme (RVU) remains an important instrument. The tax-free threshold will be extended and increased, meaning that no additional tax is due on the first €2,573 per month of an RVU payment—about €300 more than in 2025.
Tax will continue to apply to the portion above that threshold, in stepped increases up to a maximum of 65% in 2028. This keeps the RVU available but more targeted at severe cases. This requires timely workforce and succession planning, especially in sectors where an ageing workforce and heavy work coincide.
Digital government: organise processes and authorisations
As of 2026, businesses will be able to handle official matters with municipalities, provinces and water authorities entirely digitally. For larger employers, this means that processes around permits, notifications and local levies can be further integrated into internal digital administration and systems.
Although paper communication will often remain possible, digital communication will become the standard, making clear internal authorisations and digital powers of attorney increasingly important. Consider who is authorised to send and monitor messages via government portals on behalf of your company, and how this is secured within your compliance and control framework.
Changes for childcare organisations and childminder agencies
If your company operates in childcare or works with childminders, stricter reporting obligations will apply. Serious incidents must be reported to the Public Health Service (GGD) immediately, requiring clear internal protocols, training and documentation.
This affects not only your legal responsibility but also your reputational risk and how you organise incident management and communication with parents. HR and management are well advised to link these processes to existing safety and quality management systems.
Ban on cash payments over €3,000
With the amendment to the Anti-Money Laundering and Counter-Terrorism Financing Act (Wwft), cash payments over €3,000 will be prohibited from 1 January 2026. Large payments must be made by debit card, bank transfer or other digital payment methods, in order to better combat money laundering and fraud. This amount may not be circumvented by splitting it into several smaller cash payments.
For larger SMEs, this requires adjustments to checkout processes, internal instructions and customer contracts. Financial administration and compliance (e.g. regarding Wwft risks) must also reflect this, especially in sectors where larger cash transactions are still common.
Crypto and fintech activities: additional data requirements
If your company offers crypto services, the Dutch Implementation Act for the EU Directive on Crypto-Asset Data Exchange will impose stricter reporting duties to the Dutch Tax Authority. You will have to collect, verify and submit customer data so the tax authorities can better monitor crypto-related income. The act is expected to take effect on 1 January 2026, though this date is not yet final: the House of Representatives and the Senate must still approve the bill.
Once adopted, this law will require robust KYC and data processes, strong coordination between compliance, IT and HR, and potentially additional training for customer-facing and back-office staff. For larger employers in these sectors, it is wise to assess now whether current systems can meet these additional requirements.
Tobacco and vapes: impact on retail and hospitality businesses
In the coming years, the number of outlets permitted to sell tobacco products and vapes will be further reduced. As of 1 January 2026, only certain designated points of sale will be allowed to sell vapes and refill products.
Energy and buildings: GACS software mandatory for large installations
If you own office buildings, stores or warehouses with heating or air-conditioning systems above 290 kW, GACS software will become mandatory. This software helps monitor and reduce energy consumption, directly affecting property costs and sustainability goals.
From 2030, the requirement will also apply to systems above 70 kW, bringing more medium-sized buildings under the rules. For larger SMEs, it is advisable to include this obligation in long-term maintenance plans, ESG strategy and arrangements with landlords and facility partners.
Surcharge for disposable cups and containers abolished
From 2026, you may no longer charge an extra amount for plastic disposable cups and containers provided for takeaway. The obligation to offer a reusable alternative remains, and customers may also bring their own cup or container.
This affects customer experience, pricing and operational processes, especially for larger food and catering concepts. You may choose to encourage the use of reusable solutions through discounts or loyalty incentives.
What medium-sized and larger SMEs can do now
• Map your labour cost benefits: determine which employees fall under the old or new LKV rules and how this affects your labour costs and recruitment strategy.
• Integrate RVU, absenteeism and sustainable employability into strategic workforce planning, especially for physically demanding roles.
• Review your processes for digital communication with government bodies and for large cash payments.
• Incorporate GACS and the rules on disposable packaging into your property, ESG and commercial plans.
By making informed choices now in your HR, finance and compliance policies, you can benefit from the advantages in 2026 and avoid surprises in your costs and risks.
Questions?
Do you have any questions about this article, employment law, tenancy law or corporate law? Please contact one of our solicitors by email, telephone or fill in the contact form for a no-obligation initial consultation. We are happy to assist you.
