Q&A: Implementation of the GBD (General Binding Declaration, in Dutch called AVV)

In a nutshell: The General Binding Declaration is an appropriate, tried-and-tested collection method. It legally establishes that all market participants must pay for the collective activities performed on behalf of the concerned sector. The support required for the GBD makes the collective larger and stronger. It is a proven and effective measure organised by the Dutch government, and enables us to control collections from the entire horticulture sector.

Collective communication requires a contribution from all business professionals in the horticultural sector. Everyone benefits and everyone contributes. One of the most effective ways to organise this is a General Binding Declaration (GBD). The GBD is an appropriate, tried-and-tested collection method that makes the collective larger and stronger.

The GBD has been approved for a period of three years from 1-1-2025 to 31-12-2027. A new GBD can be requested after this period.

Various other sector organisations in the Netherlands operate based on a GBD, especially for collective research. In other countries, such as Belgium and France, collective marketing, communications and research within the horticultural and other sectors is organised in the same way – and to the satisfaction of their members.

The GBD covers the product groups of cut flowers (both greenhouse and outdoor) and houseplants. Trees, bulbs and outdoor plants are not participating because a large percentage of these groups do not sell to consumers. Since Plants & Flowers Foundation Holland takes care of communications aimed at consumers, this category was not included in the application. See the GBD for more information.

Whereas only RFH growers and buyers contributed to collective communications until 1 January 2025, with effect from 1 January 2025, all growers and buyers who meet the conditions stated in the GBD (see GBD ) will contribute to collective communications. Payment will no longer be collected via Royal FloraHolland, but directly by Plants & Flowers Foundation Holland.

The definite financial contribution is based on the measured annual product turnover. The contribution of growers amounts to 0.20%, on which a 15% discount is applied. This makes the contribution 0.17% of the measured product turnover of cut flowers and houseplants.

The amount paid by trading companies will be based on total sales turnover (i.e. no longer on purchase value) at holding company level (wherever relevant) for trading companies established in the Netherlands. To clearly determine the basis, the levy applies to total turnover. Traders and wholesalers will contribute if over 50 percent of their total sales comes from trade in flowers and houseplants.

What are the levy rates for trading companies?

• 0.06% on total sales turnover up to €33 million;
• 0.05% on total sales turnover between €33 million and €150 million;
• 0.03% if the consolidated turnover exceeds €150 million.

Do you grow cut flowers and/or houseplants?

The contribution is levied on the turnover of cut flowers and houseplants.

If the turnover of cut flowers and houseplants is less than €100.000,- in 2025, you are exempt from payment for the year 2025.

If the turnover of cut flowers and houseplants is more than €100.000,- in 2025, you pay 0.17% on the total product turnover. In the past, this was higher, namely 0.2%.

Does your company have wholesale activities related to the sale of cut flowers and/or houseplants?

If your total company turnover is less than €300,000 in 2025, you are exempt from paying taxes for that year.

If less than 50% of your total company turnover in 2025 comes from wholesale sales of cut flowers and houseplants, you are exempt from paying taxes for that year.

If your total company turnover is more than €300,000 in 2025 and more than 50% of your total company turnover comes from wholesale sales of cut flowers and houseplants, you pay taxes on the total company turnover.

Yes. It has already been incorporated into the new payment percentages for trading companies.

What are the payment percentages for tradition companies?

• 0.06% up to €33 million in total sales turnover;
• 0.05% between €33 and €150 million in total sales turnover:
• 0.03% if total turnover is more than €150 million

• If you are a grower based in the Netherlands, you are obligated to pay, regardless of where your product is shipped.
• If you are a foreign grower who is a member of Royal Flora Holland and trades your product through it, you are also obligated to pay, because RFH is a Dutch company. If you are a grower based in Germany who sells in the Netherlands, you are not obligated to pay, unless you are a member of RFH. In that case, you are obligated to pay.

Wholesalers will contribute if over 50 percent of their total sales comes from trade in flowers and houseplants. This means they pay based on total company turnover. Traders focussing solely on outdoor plants, trees or dry bulbs will not contribute. This is because the activities carried out by Plants & Flowers Foundation Holland focus primarily on consumers in relation to cut flowers and houseplants.

To determine the target group for the collection process, various (public) information sources were consulted, such as the Commercial Register of the Chamber of Commerce, membership lists of Royal FloraHolland, and the Association of Wholesalers in Floricultural Products (VGB).

Royal FloraHolland Members
Royal FloraHolland (RFH) has shared the name, address, and turnover data of its members with PFFH (members have authorized RFH to do so; see the RFH member newsletter). PFFH uses this data as the basis for invoicing and collecting the 2025 advance payment.

Traders who are not members of RFH, as well as RFH members who have not authorized RFH to share their data with PFFH, must register themselves. Based on this information, PFFH will determine the amount payable.

During the past year, we worked on setting up the process and automation to collect. PFFH started issuing invoices in July 2025.

As of January 1, 2025, Royal FloraHolland (RFH) ceased direct collection activities on behalf of Plants & Flowers Foundation Holland (PFFH). Starting in July 2025, PFFH has taken over the invoicing and collection of the required contributions.

To facilitate this, RFH shared the name, address, and turnover data of its members with PFFH (members had authorized RFH to do so; see the RFH member newsletter). PFFH uses this data as the basis for invoicing and collecting the 2025 advance contribution.

In addition, when determining the target group for collection, various (public) information sources were consulted, such as the Commercial Register of the Chamber of Commerce, membership lists of Royal FloraHolland, and the Association of Wholesalers in Floricultural Products (VGB).

You can submit any changes, such as address or revenue updates, via the mutation form available on our website: AVV registration and mutation forms

The current focus is on the registration process, followed directly by invoicing. As of July 2025, we have started issuing invoices. All growers and wholesalers covered by the scheme will receive an invoice from this date onwards, based on their expected turnover for 2025.

In accordance with the GBD (AVV) scheme, all growers and traders falling under the GBD are required to register.

Are you a grower who is not a member of Royal FloraHolland, or are you a member of RFH but have not authorized RFH to share your data with PFFH? Then you are required to register.

Are you a trader? Then you are also required to register.

You can find the registration form here. Completing the form takes approximately 10 minutes. If you have any questions while filling in the form, please contact us at: avv@plantsandflowersfoundationholland.org.

For detailed information, we refer you to the official GBD (AVV).

Every grower of cut flowers or houseplants and every wholesaler with more than 50% of their turnover in flowers and plants is, by virtue of the binding declaration, obliged to register and share data.

For detailed information, please refer to the official GBD (AVV).

• Traders are always required to register, regardless of their membership in VGB.
• Growers who are not members of Royal FloraHolland must register.
• Growers who are members of Royal FloraHolland but have not authorized RFH to share their data with PFFH must also register.

You can register here.

We will start invoicing as of June 2025. As of this moment, all growers and wholesalers covered by the regulation will receive an invoice based on the expected turnover for 2025.

Since not all growers are members of the auction company and not all traders purchase through the auction company, not everyone contributes to our collective communications. This results in an uneven playing field. That is why Royal FloraHolland will stop collecting for the activities of Plants & Flowers Foundation Holland from 1 January 2025.

Brancheorganisatie Sierteeltproducten. This horticultural sector organisation was established in 2015. Royal Flora Holland, VGB, KAVB, Glastuinbouw Nederland and LTO Vakgroep Bomen en Vaste Planten participate in this organisation. The sector organisation is officially recognised by the Ministry of Economic Affairs and the Minister of Agriculture, Fisheries, Food Security and Nature (LVNN) has been asked to declare this measure generally binding (GBD) for the sector.

Until 1 January 2025, Plants & Flowers Foundation Holland was funded by domestic and international growers who are members of Royal FloraHolland (RFH), as well as by trading companies that are customers of RFH. A small percentage (0.2% of growers’ product sales and a sliding scale from 0.19% to 0.06% of traders’ product sales) will be collected and used by the Plants & Flowers Foundation for collective communications on behalf of the sector.

To determine this, two support tests were carried out in 2023 and 2024 – using an online survey by independent research firm Motivaction – in which growers and traders could express their opinion about a GBD as the new method for organising collectivity in the field of sector communications. The vast majority (78% and 74%, respectively) voted in favour of a GBD.

See our website.

Plants & Flowers Foundation Holland takes care of international marketing and communications about plants and flowers to consumers on behalf of growers and traders. Our goals? To stimulate demand by using our communications to highlight the positive effects of plants and flowers on everyone's well-being and to increase Top of Mind Awareness. In addition, we conduct a lot of consumer research, and share the accompanying knowledge and help to implement it. Finally, our sector communication aims to positively influence the image of the sector. We do this together with growers, traders and network partners.

As a grower or trader, you have access to valuable content in a secured section of our website. This includes research results, dashboards, and an image library.

To access the information behind the login, you need to register once. This can be done easily via this link.

It will be smaller than the current budget. But our agenda for the future shows that we want and need to do more, which means we must focus on doing things differently and taking a smarter approach. That is the focus of our strategy.

Ask your question via avv@plantsandflowersfoundationholland.org.