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Proposed Withdrawal Of Long-term Illness Compensation: Will Dormant Contracts Return?
The Dutch government has proposed a complete withdrawal of the transition payment compensation scheme for employers, reversing its original plan to merely restrict it to small employers. This significant policy shift raises critical questions about the future of dormant employment contracts and the legal obligations of employers when terminating employees after long-term illness, particularly in light of the landmark Xella ruling.
Netherlands Employment
LL
Loyens & Loeff
Article
Publication ‘Key Tax Aspects Of Real Estate Investments 2026’ Available
Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.
Worldwide Tax
LL
Loyens & Loeff
Article
CJEU Clarifies Scope Of “payment Service” Under PSD2 In Betaal Garant Nederland
The Court of Justice of the European Union has issued a significant ruling on whether a Dutch construction-sector guarantee provider requires authorisation as a payment service provider under the Payment Services Directive. While the decision is confined to fact-specific circumstances, it has the potential to influence how key regulatory concepts will be interpreted under the forthcoming PSD3 regime...
Netherlands Finance
M
Matheson
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