Dutch small and medium enterprises (SMEs) are one of The Netherlands’ most important sources of wealth creation and employment. No less than 99% of private enterprises consist of medium and small-scale businesses. They provide employment for 2.3 million people (60% of the Dutch labor force) and account for 52% of the national income generated in the private sector (www.mkb.nl/mkbnederland/english.shtml).

In this chapter we present an overview of the approach taken by the Dutch government regarding the development of the information society and in particular the diffusion of electronic commerce in small and medium organisations. Our analysis also includes an assessment of the current situation of SMEs with respect to the adoption of electronic commerce and their position with respect to the governmental policies. Furthermore, we refer to active policy implementation instruments (“iMPact” and “ASPect” projects). Finally, the last part of the chapter is devoted to a benchmarking of European e-business policies, so that meaningful comparison of the Dutch initiatives with other similar programs could be achieved.