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Law

Legal News [April 2026]: Is a study agreement a consumer contract?

In the April overview, we bring you four case law from different areas of law. The Supreme Court first departed from its previous practice and assessed a contract for study at a private higher education institu…

Accounting

Categorisation of reporting entities and the new Accounting Act

We have already informed you that the thresholds for the categorisation of reporting entities have been increased and that the mandatory audit requirement for small reporting entities has been abolished. Many c…

Tax

Changes to tax legislation effective from 1 January 2026

From 1 January 2026, a number of changes to tax and related legislation came into force. It is not a single comprehensive reform, but a set of partial amendments introducing adjustments, especially in the area …

Accounting

IFRS 9: Interesting IFRS Interpretations Committee Agenda Decisions

In the first quarter of 2026, the IFRS Interpretations Committee issued two interesting agenda decisions regarding IFRS 9 Financial Instruments.

Tax

Expected return of electronic registration of sales (“EET”) from an income tax perspective

The Ministry of Finance has submitted a draft law on the registration of sales and on the amendment of certain other acts. The proposed legislation envisages the reintroduction of electronic registration of sal…

The latest from Deloitte. In one place.

Overview of customs updates: What do the trade agreements with the USA, Australia and Mercosur bring?

Upcoming events

Artificial intelligence in EU legislation

Legal News [April 2026]: Is a study agreement a consumer contract?

Categorisation of reporting entities and the new Accounting Act

Changes to tax legislation effective from 1 January 2026

IFRS 9: Interesting IFRS Interpretations Committee Agenda Decisions

Expected return of electronic registration of sales (“EET”) from an income tax perspective

The latest from Deloitte. In one place.

Overview of customs updates: What do the trade agreements with the USA, Australia and Mercosur bring?

Upcoming events

Artificial intelligence in EU legislation

Legal News [April 2026]: Is a study agreement a consumer contract?

Categorisation of reporting entities and the new Accounting Act

Changes to tax legislation effective from 1 January 2026

IFRS 9: Interesting IFRS Interpretations Committee Agenda Decisions

Expected return of electronic registration of sales (“EET”) from an income tax perspective

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