Permanent Education

Tax professionals need to keep up-to-date with developments in their specialised field and so normally have to complete permanent education (PE). The number of PE hours required depends on the professional organisation you belong to. If you participate in an EFS programme, you will receive a certificate that you can use to register points through your professional organisation.

The Netherlands

  • Dutch Association of Tax Advisers (NOB)
    The Dutch Association of Tax Advisers has drawn up rules on PE points for its members. Members have to register the time spent on each PE activity themselves. You can find more information on the Association’s PE rules here.
  • Dutch Register of Tax Advisers (RB)
    EFS will register PE points for RB members.
    For more information, click here.
  • Netherlands Bar Association (NOvA)
    For more information on PE points, click here.


  • For more information about continuing professional development/permanent education, you are advised to consult the rules applying in your country.