News

Motion adopted to propose new legislation on Management Equity Plans

April 12, 2024

The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked t ...

New decree on the allocation of severance payments in an international context

February 8, 2024

On December 15, 2023 the Ministry of Finance published a new decree on the allocation of taxing rights in respect of severance payments in an international context. The decree took effect on January 1 ...

More inspections by immigration authorities

February 2, 2024

The vast majority of work-based residence permits issued in the Netherlands every year are for the purpose of employment as a highly skilled migrant or intra-company transferee. To employ these highly ...

Employee incentive trends – SAR plan’s: your incentive plan for 2024

December 18, 2023

Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...

Prospect of more opportunities for international transfers of accrued Dutch pension capital

December 14, 2023

The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of ...

30% ruling scaled back even further

October 27, 2023

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

Do you know where your employees live and work?

September 27, 2023

An obvious question, but a very important one for tax and social security purposes. The Dutch Supreme Court has ruled that ‘good employment practices’ obliges employers to, in certain circumstances, i ...

Budget Day 2023: changes to payroll taxes and labor market developments

September 20, 2023

In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

Annual adjustment of salary criterion for highly skilled migrants 2023

December 1, 2022

The gross monthly salaries that apply as of January 1, 2023 have been published. For the coming year, the salary criterion will be increased by 3.47%.

Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

November 14, 2022

Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...