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Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for ‘job cartels’ with its first ever cartel in the labour market.

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).

Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models.

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.

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.

The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.

The importance of strategic-level engagement with sustainability matters in response to the CSRD should not be underestimated. This requires a shift in mindset from simply complying with regulations to considering sustainability as a key business issue.

The Bill for the Corporate Sustainability Reporting Directive Implementation Act was submitted to the Lower House on 13 January 2025.

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline.

The bill to implement the changes to the European Emission Trading System (ETS) has been submitted to the Lower House. The bill envisages three major changes.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

On 31 January 2025, Belgium's Government Agreement for 2025-2029 was published, focusing on strengthening competition, safeguarding tech expertise, and increasing subsidy transparency. However, more steps are needed to define practical implementation.

After more than ten years, the Dutch Real Estate Council (ROZ) has adopted a new version of the model lease for 290 business premises and the accompanying general provisions.