Skip to main content
Welcome to Deloitte

If we have selected the wrong experience for you, please change it above.

Perspective:
Perspective

Annual Accounts in the Netherlands

This publication provides an overview of Title 9 Book 2 of the Netherlands Civil Code (NCC) with respect to the annual accounts in the Netherlands.

The primary focus of this publication is on the annual accounts of non-listed BVs and NVs in the Netherlands and its main goal is to provide structured guidance with respect to the headlines of Title 9.

The Annual Accounts in the Netherlands 2025
Download PDF (1MB) View PDF
The Annual Accounts in the Netherlands 2024
Download PDF (1014KB) View PDF
The Annual Accounts in the Netherlands 2023
Download PDF (2MB) View PDF
The Annual Accounts in the Netherlands 2022
Download PDF (2MB) View PDF

Get in touch

Dingeman Manschot

Dingeman Manschot

Partner
+31882881311

Did you find this useful?

Yes
No

Thanks for your feedback

Your feedback is important to us

To tell us what you think, please update your settings to accept analytics and performance cookies.

Need help updating cookies?

Our thinking

External Reporting Checklist

Our checklist for external reporting makes it easier to prepare your annual accounts.
Service

Corporate reporting requirements for Dutch listed entities

Overview of the corporate reporting requirements that Dutch listed entities need to comply with.
Perspective

IFRS vs NL GAAP: Differences

How do IFRS requirements compare with NL GAAP? This publication provides a clear summary of the most critical differences for your financial statements.
Perspective

Integrated Reporting: An Urgent Need And Opportunity For Transformation

Integrated reporting is a broad approach to corporate reporting that not only addresses stakeholders demands today, but also creates a foundation for future standards in an evolving corporate reporting landscape.
Perspective
6 minute read
Explore our thinking

Let's connect

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. 

Deloitte Austria, Deloitte Belgium, Deloitte Central Europe, Deloitte Central Mediterranean, Deloitte France, Deloitte Germany, Deloitte Ireland, Deloitte Luxembourg, Deloitte Middle East, Deloitte Netherlands, Deloitte Nordic, Deloitte Portugal, Deloitte Spain, Deloitte Switzerland, Deloitte Türkiye and Deloitte UK or their affiliates are shareholders in Deloitte EMEA BV (EMEA), which is a member firm of Deloitte Touche Tohmatsu Limited (DTTL). Deloitte EMEA and DTTL do not provide services to clients. Services may be provided by the EMEA shareholders or their affiliates, which are separate and independent legal entities.

In The Netherlands the services are provided by independent subsidiaries or affiliates of Deloitte Holding B.V., an entity which is registered with the trade register in The Netherlands under number 40346342.

© 2026. For information, contact Deloitte Global.