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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 retain talented employees, and to position organizations as top employers in a rapidly changing labor market. Equity-based remuneration is particularly well suited to these objectives.

We have focused on what we consider to be the most important topics and changes.

Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.

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 Justice of the European Union (CJEU).

The Netherlands and Belgium have reached agreement on the concept of ‘permanent establishment’ as it applies to cross-border workers who work from home.

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary. 

The gross monthly salaries that apply as of January 1, 2024 have been published. For the coming year, the salary criterion will be increased by 6.45%.

Welcome to our first edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

Dutch research (SEO Amsterdam Economics and University of Amsterdam) showed that more than 25% of the companies that should report under the Corporate Social Sustainability Directive (CSRD) in 2025 are not (sufficiently) collecting the required information and data points in respect of financial year 2024, meaning that they will most likely not be able to (fully) meet the reporting requirements CSRD imposes on them.