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The Dutch government has submitted a legislative proposal to the Council of State (Raad van State) that would significantly restrict the use and enforcement of non-compete clauses. Under the proposal, non-compete clauses would be limited to one year, require a defined geographical scope and specific justification, and employers would have to pay compensation…

On 16 June 2026, the Dutch Senate adopted the legislation introducing a legal presumption of employment for self-employed workers earning less than EUR 36 per hour. Where such a worker invokes the presumption, the hiring entity must demonstrate that no employment relationship exists.

The new presumption is primarily aimed at the lower end of the…

The Dutch government has proposed significant changes to the rules on non-compete clauses. The proposal follows concerns that non-compete clauses are often included as standard wording in employment contracts, even where there is no clear need for such a restriction.

What is expected to change?

Under the legislative proposal, the use and enforcement of non-compete…

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…