Many shared service centres are being established in the Dutch government as part of an e-government program, primarily in order to save costs. However, as literature shows, developing shared service centres proves to be a complex task. In this exploratory research, an initial taxonomy is created presenting various organisational, managerial and technological challenges that organisations can encounter when developing shared service centres. Initial data from three case studies of shared service centres in the Dutch government is presented. Results enlist a number of diverse challenges that organisations need to deal with when trying to achieve cost-efficient operations with shared service centres.