Question 1

My senior said “this is not good enough” in front of the team, then invited me to lunch. Is that a problem?

Accepted Answer

No. Dutch feedback is aimed at the work, delivered flat and quickly, and carries no lasting social penalty. The lunch invitation is the proof: if it were serious you would have been asked for a separate conversation. Respond to the substance and ask what specifically fell short.

Question 2

Can I use the output of an LLM as audit evidence in the Netherlands?

Accepted Answer

Not on its own. The AFM sets three requirements specific to generative AI: it is deployed safely and under control, its output is verifiable or reproducible, and the external auditor remains fully responsible for it. In practice you tie the output back to source documents or make it reproducible, and the file shows what the tool did and on what data.

Question 3

Is a Dutch BV subject to a statutory audit?

Accepted Answer

An audit is required from the medium-sized class. An entity is small if, on two consecutive balance sheet dates and on a consolidated basis, it does not exceed two of: total assets of 7.5 million euro, net turnover of 15 million euro, and 50 employees. Medium-sized runs to 25 million, 50 million and 250 employees; above that the entity is large. Small and micro entities are exempt.

Question 4

When must a Dutch BV file its financial statements?

Accepted Answer

The board prepares the accounts within five months of year-end, extendable by up to five months. The general meeting adopts them, and filing follows within eight days of adoption and no later than twelve months after year-end. Where all shareholders are also directors, signing counts as adoption, which brings the final filing date forward.

Question 5

What is the Dutch expat scheme worth in 2026?

Accepted Answer

For 2026 the untaxed allowance is a maximum of 30% of salary, requiring a taxable salary above 48,013 euro excluding the allowance, or 36,497 euro for qualifying master’s graduates under 30, and capped at the WNT norm of 262,000 euro. From 2027 the percentage falls to 27% and the norms rise. These amounts are re-set annually.