On 18 March 2026, the European Commission published the proposal for a new, harmonised European legal form: the EU Inc.Under the EU Inc. companies could opt into a single, uniform set of rules applicable across the EU. Currently, differences between the 27 Member States in areas such as incorporation, governance, employment law and taxation create
Selma Jonker
Developments in the assessment of self-employment
By Wijnand Blom, Carlo van Haasteren & Selma Jonker on
As of 1 January 2026, enforcement against false self‑employment by the Dutch Tax Administration has entered a new phase. From that date onwards, the Dutch Tax Administration are again able to impose penalty fines for culpable conduct (vergrijpboetes). However, as part of the so‑called “soft landing” regime no administrative default fines (verzuimboetes…
Potential limitation to compensation for statutory severance payment
By Wijnand Blom, Carlo van Haasteren & Selma Jonker on
The Dutch government has proposed to limit the compensation for payment of the statutory severance payment (transitievergoeding) following dismissal after two years of illness to small employers only. Currently, there is no size threshold, and employers of all sizes are entitled to compensation from the Dutch Labour Office (UWV). The government…
Legislative act introducing a mandatory Code of Conduct on undesirable behaviour
By Wijnand Blom, Carlo van Haasteren & Selma Jonker on
Under the proposed legislative act, organisations employing ten or more employees will be required to adopt a formal code of conduct addressing undesirable behaviour in the workplace. This requirement builds on employers’ existing obligations under the Working Conditions Act (Arbeidsomstandighedenwet), which already requires employers to implement policies aimed at preventing and mitigating psychosocial…
Council of State on the Dutch Implementation of the EU Pay Transparency Directive
By Wijnand Blom, Carlo van Haasteren & Selma Jonker on
On 7 April 2026, the Council of State (Raad van State) issued its opinion on the legislative proposal implementing the European Directive (EU) 2023/970 on pay transparency for men and women (Pay Transparency Directive). It introduces a package of measures aimed at promoting equal pay for men and women by increasing…
Whistleblowers Protection Act entered into force: What you need to know
By Rob van Eldik & Selma Jonker on
The Whistleblowers Protection Act was passed by the Senate on 24 January 2023 and entered into force on 18 February. With this Act, the Netherlands implements the 2019 European Whistleblowers Directive. The Act replaces the current House for Whistleblowers Act.
The Act brings significant changes for employers. The main changes employers need to consider are…