The European Union’s (EU’s) proposed AI Act aims to harmonise requirements for AI systems across the EU with its risk-based approach. Ahead of this, some countries, like the Netherlands, are pressing ahead with specific national requirements.

The Dutch approach is shaped by the scandal around a biased algorithm that their tax office used to assess benefits claims. The tax office implemented the system in 2013 and, after civil society raised concerns, two formal investigations in 2020 and 2021 uncovered systematic bias affecting 1.4 million people.