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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…

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…

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…

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…

The new collective Labour agreement (CLA) for temporary agency workers took effect on 1 January 2026. From that date, agency workers are entitled to employment conditions equivalent to those of employees of the hirer in comparable positions. This goes significantly further than the previous hirer’s remuneration rules and aligns with the objectives of the draft…

The OECD has published the 2025 update of the Model Tax Convention (MTC) and its accompanying Commentary. This update contains tightened guidelines on the concept of a permanent establishment, particularly in situations where employees work cross‑border and remotely.

When a company has a permanent establishment in another country, this can have consequences for corporate income…

The Dutch Supreme Court has recently confirmed that temporary agency work must, by definition, have a temporary nature, as required by the European Temporary Agency Work Directive. This ruling is significant for organisations that deploy agency workers for long periods: a general need for flexibility is insufficient to justify prolonged use of agency workers.

The…

The draft bill Act on Introducing a Reporting and Verification Duty for Labour Providers in Case of Workplace Accidents is currently under consideration in the Parliament. The proposal follows two reports on the living and working conditions of labour migrants, which included recommendations to strengthen the structural position of this group. One of the proposed…

On 11 November 2025, the Dutch Senate approved the Labour Intermediation Admission Act (Wet toelating terbeschikkingstelling arbeidskrachten). This law aims to combat rogue employment agencies and improve the protection of workers – especially Labour migrants. The Act amends the Waadi and introduces a mandatory licensing system for all organisations that supply workers, including…