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- Wage retraining exemption extended in the Netherlands
In the Netherlands 2021 budget, it has been proposed to extend the wage tax exemption for qualifying retraining of (laid off) employees. Presently, the exemption can only be applied to employees whose employment agreement has not formally ended.
- The Netherlands: Is a new contract after dismissal during a probationary period allowed?
A probationary period sometimes isn't long enough to gain a good impression of an employee and the employer might still want to give the employee a further chance. In a recent case, the District Court of Midden-Nederland (click here, Dutch only) involved a situation where the employer had contrived something along these lines.
- New Instruction Guides the Dutch Prosecutor on How to Handle Large Settlements
On September 4, 2020, a new Instruction for the Dutch Public Prosecution Service ("DPPS") entered into force, setting a framework for offering large settlements to defendants. Main Elements of the Instruction - The Instruction replaces the 2008 Instruction on Large and Extraordinary Settlements. On several elements, it is brought closer in line with the DPPS's existing practice of handling large settlements.
- Summary of the August 2020 draft OECD reports containing blueprints of Pillar 1 and Pillar 2
The August 2020 draft reports of the OECD containing the blueprints of Pillar I and Pillar II have been circulated on the Internet ahead of their intended publication in October 2020. These documents draw on the work conducted by the Steering Group of the Inclusive Framework on BEPS since January 2020 and elaborate on the technical aspects of the different building blocks and the political decisions still needed. These documents were originally circulated for comments and were discussed at the Steering Group of the Inclusive Framework on BEPS meeting on September 7 – 10, 2020. A second round of comments is expected to take place, after which the final documents are planned to be published in October 2020.
- The Netherlands: Tax Plan 2021
On September 15, 2020 the Dutch government released its Budget 2021 containing the Tax Plan 2021 with certain amendments to Dutch tax law. We discuss the highlights below: It is proposed to reduce the Dutch corporate income tax rate for the first bracket from 16.5% to 15% and to increase the length of the bracket from € 200,000 to € 245,000 as per 1 January 2021 and further from € 245,000 to € 395,000 as per January 1, 2022.
- New Regulations Enhance Rights of Fixed-Term Employees in the Netherlands
Using fixed-term employment contracts has become more expensive for employers as a result of new regulations introduced in the Netherlands on January 1, 2020.
- Dutch Tax & Regulatory Impact and Opportunities for Online Gambling Service Providers as of 1 January 2021
Offering online gambling services is currently prohibited in the Netherlands, but there is a fast growing group of people that use online gambling platforms provided by foreign companies. The Dutch government has now decided to modernize its gambling legislation by regulating the providers of online gambling services. The aim is to bring the legislation in line with social and technological developments and with the regulatory framework of other EU member states. Regulating the online gambling sector provides the Dutch government with a tool to better monitor the online offerings (e.g. to ensure fair play) and prevent the addiction to online gambling by requiring a proper registration system for online gamblers.
- Bye buy-to-let!
Bye buy-to-let! On 7 July 2020, the municipality of Amsterdam adopted the 'Policy rules for new-build owner-occupied homes for owner-occupiers Amsterdam'. With these policy rules, a 'self-living obligation' will apply to (new-build) homes in Amsterdam, as a result of which a rental ban applies and these homes may only be occupied by the owner.
- Tax & Privacy Alert: European Commission proposal would create additional reporting obligations for digital platforms (DAC 7)
On July 15, 2020, the European Commission (“EC”) published a proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“DAC 7”). The proposal changes the existing rules on the exchange of information and administrative cooperation between member states with respect to information reported by digital platform operators. DAC 7 is largely based on the OECD model rules of reporting for platform operators with respect to sellers in the sharing and gig economy (the “OECD Model Reporting Rules”), which was the focus of our Tax & Privacy Alert of March 2020. Like the OECD Model Reporting Rules, DAC 7 focuses on those who offer their goods or services in the sharing and gig economy via digital platforms, referred to as “Sellers”. DAC 7 aims to provide a uniform set of rules for both Sellers and those who operate the digital platforms used by those Sellers, the “Platform Operators”. When adopted and implemented by the EU member states, DAC 7 will create an additional administrative burden for Platform Operators.
- Competition Law and Sustainable Growth: The Dutch Competition Authority consults on Guidelines that pave the way for more flexibility in the field
Companies are under increasing pressure to ensure they are operating in a sustainable manner and, in turn, contributing to broader goals of sustainable growth (e.g. achieving CO² reduction goals). However, meeting such objectives often requires companies to cooperate with competitors in order to achieve the necessary scale or combine the required know-how. It is in this context that the Dutch Authority for Consumers and Markets (the "ACM") recently published draft guidelines in respect of so-called sustainability agreements entered into between competitors or vertically linked companies (the 'Draft Guidelines on Sustainability Agreements – Possibilities within competition law', hereafter the "Guidelines"). Please see full Publication below for more information.
- Dutch Tax Plan 2016
Today, the Dutch Ministry of Finance published its Tax Plan 2016. In fact, the government sent six separate Bills to Parliament (one on 11 September and the other five on 15 September). Hereinafter we will refer to these six Bills together as the Tax Plan. In this e-alert we discuss the proposals...
- Dutch Collective Actions vs. Collective Settlements
As U.S. law has become less willing to entertain certain types of lawsuits on behalf of worldwide classes of plaintiffs, litigants have looked for other forums that might allow the prosecution – or at least the resolution – of claims on a global, classwide basis, ideally through opt-out classes....
- Dutch Franchise Code will become legally enforceable (Dutch)
The Dutch Franchise Code (NFC) is given legal basis In the Netherlands, retail, catering and service offices are widely operated by means of a franchise. We know about 750 different franchise formulas, and more than 30,000 franchisees....
- GDPR Update: Rights of Data Subjects (access, rectification and portability)
As a follow-up to last month’s update in this June edition of the GDPR Update, we again discuss certain data subjects’ rights. This time we will go into the right to access, rectification and data portability....
- Employment Law Alert October 2017: International Trade Regulations
International Trade Regulations - The International Trade Regulations (the “Regulations”) entered into force on 1 July 2017. The Regulations are a continuation of the Knowledge Industry pilot and make it possible to temporarily bring foreign workers to the Netherlands by means of a...
- GDPR update: Regulators (competence, tasks and powers) (Dutch)
In our twelfth GDPR update, we address the position of the national supervisory authorities, including their competence, (new) tasks and (new) powers. The GDPR introduces various new rules on the competence of national supervisory authorities and contains wide investigative and enforcement powers,...
- ROZ-boete bij wanbetaling. Cumulatief of niet - (ROZ fine in case of non-payment. Cumulative or not)(Dutch)
In almost all models of the ROZ for commercial space and retail space, a provision has been included that imposes a fine on overdue payments amounting to a percentage of the rent arrears with a minimum. There is a lot of jurisprudence about the interpretation of that provision because it makes a...
- Dutch Court Approves Collective Settlement of Fortis Shareholders’ Claims
The Amsterdam Court of Appeal has approved a €1.3 billion collective settlement of claims asserted on behalf of shareholders of the former Fortis (now Ageas). The July 13, 2018 decision again shows that the Dutch Act on Collective Settlement of Mass Claims (the “WCAM”) can be used to resolve...
- 2018 Global Employee Equity at a glance: Netherlands
Welcome to the Netherlands page of our Global Employee Equity at a glance series. Stock Option Plans: Employment - Labor Concerns - There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is...
- Dutch Employment Law Alert February 2019 (Dutch)
In certain circumstances, employers are eligible for compensation of the legal transition payment paid to a former employee whose employment contract was terminated due to long-term incapacity for work. This has been laid down in an amendment to a statute published on July 20, 2018....