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
Employment Standards
Developments in the assessment of self-employment


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


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


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…
FIXED-TERM REPLACEMENT CONTRACT: CONSEQUENCES OF THE FAILURE TO INFORM AN EMPLOYEE OF THE DISMISSAL OF A REPLACED EMPLOYEE
In a ruling dated November 13, 2025, the French Supreme Court determined that when an employee is hired under a fixed-term replacement contract, the employer must inform the new employee of the dismissal of the employee they have replaced. Failure to provide such notification results in the fixed-term employment contract being reclassified as…
CDD DE REMPLACEMENT : OBLIGATION POUR L’EMPLOYEUR D’INFORMER LE SALARIE REMPLACANT DU LICENCIEMENT DU SALARIE REMPLACE ET COMMENT CET OUBLI TRANSFORME LE CDD EN CDI
Dans un arrêt du 13 novembre 2015, la Cour de Cassation a jugé dans le cadre d’un CDD de remplacement, que l’employeur devait informer le salarié remplaçant du licenciement du salarié remplacé et que s’il ne le fait pas, le contrat de travail a durée déterminée est alors requalifié en contrat de travail à durée…
New rules for temporary agency workers and employment agencies
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…
Supreme Court: temporary agency work must truly be temporary
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…
Draft bill: reporting obligation for labour providers in case of workplace accidents
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…
New Labour Intermediation Admission Act combats rogue employment agencies
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…