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167 Articles
IT ×
Zero-Hours Contracts: Where “Flexible” Quietly Becomes Illegal
by Laura De Troia
Dec 30, 2025 LAURA DE TROIA
A zero-hours contract (“nulurencontract”) can feel like a simple lever: pull it when the work is there, release it when it isn’t. But the legal reality is less elastic. The moment flexibility starts c...
ES HR IT Laura De Troia NL
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A Small Change in ‘Arbeidskorting’ That Employees Will Feel
by Laura De Troia
Dec 29, 2025 LAURA DE TROIA
If you run a small business, you learn quickly that “tax changes” aren’t abstract. They show up as questions at the coffee machine, a surprised look at a payslip, and the quiet work of keeping payroll...
ES HR IT Laura De Troia NL
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EU Pay Transparency: European Commission Rejects Dutch Delay
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
Background: why the directive exists In 2023, the EU introduced the Pay Transparency Directive to address persistent inequalities in pay between women and men. The directive’s core aim is to promote e...
ES HR IT Laura De Troia NL
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A Small Wage Rise That Still Hits the Till
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
When wages move, your business feels it in very ordinary places: the weekly cash flow, the timing of invoices, the price you dare to quote, and the quiet trust inside your team that “payday will be fi...
ES HR IT Laura De Troia NL
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No Fines Yet for Failing to Tackle False Self-Employment
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
What’s changing and what isn’t Employers who fail to comply with rules aimed at preventing schijnzelfstandigheid (false self-employment) still won’t face fines in 2026. The cabinet does, however, want...
ES HR IT Laura De Troia NL
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Entrepreneurship and employment: adjustments for self-employed professionals, employers and employees
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
Several changes taking effect in 2026 will influence how work is taxed and supported in the Netherlands, particularly for self-employed professionals , older employees in physically demanding roles , ...
ES HR IT Laura De Troia NL
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Customary salary 2026 (DGA): the bar goes up
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
From 1 January 2026 , the fixed standard amount for the DGA’s customary salary increases to €58,000 per year . In 2024 and 2025 , it was €56,000 . Sounds like a minor correction. In practice, it’s oft...
ES HR IT Laura De Troia NL
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VAT on pension contributions: an unexpected cost for employers
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
A recent ruling by the Arnhem-Leeuwarden Court of Appeal has put the Dutch pension landscape under pressure. According to the court, industry-wide pension funds are no longer exempt from VAT. What may...
ES HR IT Laura De Troia NL
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The First HOP Invoices: What Hospitality Entrepreneurs Need to Know
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
Discover why hospitality entrepreneurs are receiving the first HOP invoices, when the premium started, and what the mandatory contribution funds within the hospitality sector. Many hospitality entrepr...
ES HR IT Laura De Troia NL
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Part-Time Work Does Not Reduce the Dutch Customary Salary Requirement
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
Dutch Court rules that part-time work does not justify lowering the customary salary (gebruikelijk loon) for DGAs. Learn how the norm amount applies, what evidence is required, and why proper document...
ES HR IT Laura De Troia NL
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Working Through Your Own Holding? A True Employment Relationship May Still Exist (Court of Appeal Arnhem-Leeuwarden)
by Laura De Troia
Dec 27, 2025 LAURA DE TROIA
More and more directors and entrepreneurs work through a personal holding company. Useful for tax planning, structuring, and risk management. But beware: a holding structure does not automatically pre...
ES HR IT Laura De Troia NL
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What a Dutch Woonplaatsverklaring Is and How to Request One
by Linda Pavan
Dec 27, 2025 LINDA PAVAN
What is a woonplaatsverklaring ? A woonplaatsverklaring, often translated as a certificate of tax residence, is an official statement from the Belastingdienst confirming that you (or your company) are...
ES IT Linda Pavan NL TAX
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