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Het aantal verzoekschriften dat de afgelopen drie jaar door ondernemingsraden bij de Ondernemingskamer is ingediend is met meer dan 50% gedaald ten opzichte van het langjarig gemiddelde. Tegelijkertijd is het aantal intrekkingen gemiddeld gelijk gebleven.

Dit artikel biedt een overzicht van de ontwikkelingen in het medezeggenschapsrecht in de afgelopen twee jaar. Paul Vestering bespreekt zowel de ontwikkelingen op wetgevingsgebied als de relevante rechtspraak.

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

To mark Equal Pay Day, we are publishing the e-book 'Equal pay for women and men. The most important reporting obligations at European level'.

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

De Autoriteit Financiële Markten (AFM) maant financiële ondernemingen tot uitgebreidere, concretere en duidelijkere communicatie over duurzaamheid.

De Wet nadere beloningsmaatregelen financiële ondernemingen ("Wnbf") is op 1 januari 2023 in werking getreden. De Wnbf heeft enkele wijzigingen aangebracht in de Wet op het financieel toezicht ("Wft").

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

Het is inmiddels ruim drie jaar geleden dat NOW-regeling in werking trad. In de afgelopen periode hebben werkgevers de aanvragen om vaststelling van de NOW-subsidies kunnen indienen.

Op 17 mei 2023 is de Handreiking Meldingen van seksueel grensoverschrijdend gedrag op de werkvloer gepubliceerd (de “Handreiking”).

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.