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

The final financial contribution is based on the annually measured product turnover of cut flowers and/or houseplants.
For growers, the contribution rate is 0.20%, with a 15% discount applied, resulting in a final contribution of 0.17% on the measured product turnover.

Yes, there is a minimum turnover threshold.
Do you grow cut flowers and/or houseplants?
The contribution is levied on turnover in cut flowers and houseplants.
If your turnover in cut flowers and/or houseplants is less than €100,000 in 2025, you are exempt from payment for 2025.
If your turnover in these categories exceeds €100,000, you will pay 0.17% on the total product turnover. Previously, this was 0.2%.
For more details, read the text in the Staatscourant (Dutch).

The GBD applies to the product groups cut flowers and houseplants.
Even if these represent less than 50% of your total turnover, you are GBD-liable for this portion of your turnover.

If you are a grower based in the Netherlands, you are liable to pay regardless of where your products are sold.
If you are a foreign grower who is a member of – and trades through – Royal FloraHolland, you are also liable (since RFH and VGB are Dutch entities).
For example: if you are a grower based in Germany selling in the Netherlands, you are not liable unless you are a member of RFH – in that case, you are liable.

You don’t need to do anything. You have already received an invoice.

You must register. The registration form can be found here.
If your turnover in cut flowers and/or houseplants is less than €100,000 in 2025, you are exempt from payment for that year. In that case we kindly request you to fill in the form - not liable to GBD.

For wholesalers, the contribution is based on total sales turnover (no longer on purchase value), at holding level where applicable, for wholesalers established in the Netherlands.
To ensure clarity, the basis chosen is total sales turnover.
Wholesalers contribute if more than 50% of their total sales turnover comes from trade in cut flowers and houseplants.
They also receive a discount, already included in the new levy percentages.

Levy percentages for wholesalers:

• 0.06% on turnover up to €33 million
• 0.05% on turnover between €33 and €150 million
• 0.03% on turnover above €150 million

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

If the total sales revenue is less than 300,000 euros in 2025, you are exempt from payment for the year 2025.

If less than 50% of the total sales revenue in 2025 comes from wholesale sales of cut flowers and houseplants, you are also exempt from payment for the year 2025.

If the total sales revenue exceeds 300,000 euros in 2025 and more than 50% of the total sales revenue comes from wholesale sales of cut flowers and houseplants, then payment is due on the total sales revenue.

For more details, please refer to the text in the Staatscourant(Dutch).

Wholesalers contribute if more than 50% of their total sales turnover comes from cut flowers and houseplants. They then pay on their entire sales turnover.
Wholesalers focusing solely on garden plants, trees, or dry bulbs do not contribute, as Plants & Flowers Foundation Holland’s activities are aimed at consumer promotion of cut flowers and houseplants.

According to the GBD regulation, all growers and wholesalers falling under the GBD must register.
You must register – the registration form can be found here.

If your total sales turnover is less than €300,000 in 2025 or less than 50% comes from the sale of cut flowers and houseplants, you are exempt from payment for that year.
In that case we kindly request you to fill in the form - not liable to GBD.

To identify those subject to the levy, various (public) sources have been consulted, such as the Dutch Chamber of Commerce register, membership lists from Royal FloraHolland, and the Association of Wholesalers in Floricultural Products (VGB).

RFH Members
RFH has shared the name/address and turnover data of its members with PFFH (members have authorized this, see RFH member newsletter).
PFFH uses this data to issue and collect the advance invoices for 2025.
Traders who are not RFH members, or RFH members who have not given permission to share data, must register. PFFH uses this data to determine the payable amount.

No, you are not paying double.
RFH may still collect a contribution for product-specific promotion per crop group.
For turnover from 2024 settled via RFH in 2025, the BBH levy will still be charged.

Yes, changes such as name/address or turnover can be submitted via the Mutations form on our website.

Plants & Flowers Foundation Holland is the marketing and communication expert for plants and flowers aimed at consumers.
On behalf of growers and traders, we stimulate demand by broadly communicating the positive wellbeing effects of flowers and plants across Europe.
Together we ensure more visibility, more appreciation, and encourage consumers to buy flowers and plants more often.
We conduct consumer research, share knowledge, and help apply insights. We also strengthen the image of the Dutch ornamental horticulture sector.

As a grower or trader, you have access to valuable information in a secured area of our website — including research results, dashboards, and an image library.
You need to register once to gain access via this link.

The budget is lower than in previous years (up to 2024).
However, our future agenda shows we aim to do more, which means we will focus on working differently and smarter. Our strategy is designed accordingly.

See our website.

Until January 1, 2025, only growers and buyers trading via RFH contributed to collective communication.
From that date onward, all growers and buyers meeting the GBD conditions contribute.
The levy is no longer collected by Royal FloraHolland but directly by Plants & Flowers Foundation Holland.

Plants & Flowers Foundation Holland (formerly Bloemenbureau Holland) was funded until 01-01-2025 by all growers selling via Royal FloraHolland and by trading companies buying through RFH.
Invoices previously included the line “Promotion contribution Bloemenbureau Holland” with a rate (0.2% for growers and 0.19–0.06% for traders).
RFH no longer charges this contribution as of 2025.

Because not all growers are members and not all traders buy through the auction, not everyone contributed equally.
This created an uneven playing field. Therefore, Royal FloraHolland stopped collecting contributions for PFFH as of January 1, 2025.

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 covers cut flowers (both under glass and outdoor) and houseplants.
Trees, bulbs, and garden plants are excluded, as most of these do not sell directly to consumers.
Since PFFH focuses on consumer communication, these groups fall outside the scope.
For more information, see the Staatscourant(Dutch).

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.

Royal FloraHolland (RFH) stopped direct collection for PFFH activities as of January 1, 2025.
From July 2025, PFFH handles invoicing and collection itself.

To facilitate this, RFH has shared member contact and turnover data (name, address, and other relevant details) with PFFH. RFH members authorized this data sharing, as communicated in the RFH member newsletter. PFFH uses this information as the basis for invoicing and collecting the advance payment for 2025.

In determining the target group for collection, PFFH has also consulted various (public) information sources, including the Trade Register of the Dutch Chamber of Commerce, membership lists of Royal FloraHolland, and the Association of Wholesalers in Horticultural Products (VGB).

Several Dutch industry organizations already operate under a GBD, mainly for collective research.
In other countries like Belgium and France, collective marketing, communication, and research for the floriculture sector are organized the same way — successfully and with strong support.

Yes.
Two support surveys were conducted in 2023 and 2024 via independent research agency Motivaction.
Growers and traders could express their opinion about using a GBD for collective sector communication.
A large majority voted in favor — 78% of growers and 74% of traders.

The Brancheorganisatie Sierteeltproducten (Horticultural Sectoral Organization) was founded in 2015.
Royal FloraHolland, VGB, KAVB, Glastuinbouw Nederland, and the LTO Horticulture Department Trees and Perennials participate.
The organization is officially recognized by the Ministry of Economic Affairs and has requested the Minister of Agriculture, Fisheries, Food Security, and Nature (LVVN) to declare this measure generally binding (GBD).

Ask your question via avv@plantsandflowersfoundationholland.org.

An objection may be filed by a grower or wholesaler.

Based on the Regulation, an objection may be filed against a decision by Plants & Flowers Foundation Holland to include data in the register of enterprises, as referred to in paragraphs 3 and 4 of the Regulation.

Time limit
The objection must be submitted within six weeks after Plants & Flowers Foundation Holland has informed the party concerned that paragraph 3, section 3 of the Regulation is being applied.

Where to submit
The objection must be submitted in writing to Plants & Flowers Foundation Holland, for the attention of the objections committee:
Plants & Flowers Foundation Holland
Beechavenue 8
1119 PT Schiphol-Rijk
The Netherlands
Email: AVV@plantsandflowerfoundationholland.org

Content of the objection
The objection must be signed and must include at least:

• the name, Chamber of Commerce number, and address of the submitter;
  
• the date;
  
• a clear description of the decision or documentation to which the objection relates;
  
• the grounds for the objection, including any supporting evidence;
  
• a description of the decision the submitter is requesting.
  

Handling of objections

Acknowledgement of receipt
The submitter will receive an acknowledgement of receipt within five working days.

Decision
The submitter will receive a decision from Plants & Flowers Foundation Holland within two months. This period may be extended up to two times by two weeks.