Insights

As of 7 June 2023, the EU Pay Transparency Directive has entered into force. The directive aims to counter pay gaps between men and women and requires organisations to make pay differences more transparent, explainable and verifiable.

The Advisory Division of the Council of State (the Division) issued advice on 1 April 2026 on the Dutch legislative proposal to implement the European Pay Transparency Directive. The Division endorses the objective of the Pay Transparency Directive.

In implementing the European Pay Transparency Directive, many organisations focus primarily on HR, legal and compensation & benefits. However, one important stakeholder is still regularly underestimated: employee participation.

When organisations think of the European Pay Transparency Directive, they often immediately focus on salaries, reporting and pay differences. However, it is important to start at the beginning: which employees will fall under these rules?

Many organisations are now aware that the European Pay Transparency Directive (EUPTD) is on its way. What is not always fully top of mind is that the directive has applied to every employer in Europe since this month. This means it is no longer a future issue, but a current obligation.

To determine whether pay differences exist within the international engineering consultancy, Grant Thornton helped Iv gain valuable insight through a detailed pay gap analysis. Anne-Fleur Vernhout and Tom van Mierlo of Grant Thornton speak with HR manager Joke Walta of Iv. “You cannot rely solely on the feeling that everyone is treated equally. Insight is needed.”

The EU’s Carbon Border Adjustment Mechanism (CBAM) is an instrument that taxes the CO2 emissions of imported goods. The question is whether the CBAM rules apply to your company and, if yes, which points of civil law you will need to take into consideration.

Setting up a Dutch private company with limited liability (Besloten Vennootschap met beperkte aansprakelijkheid, or "BV") is a relatively simple process. Our legal experts, tax specialists, civil law notaries we work with, and auditors are ready to guide you through the legal, tax, and structural implications.

Dutch law facilitates an exemption (403-regime) from filing the annual financial statements. Certain conditions apply.

Are you organising a company event, such as an end-of-year or New Year's party? While these events are a great way to enjoy time together, relaxing and expressing appreciation, it is also crucial to keep a close eye on the legal pitfalls.

Even though the VBAR bill Verduidelijking beoordeling arbeidsrelaties (Clarification of Evaluation Assessment of Labour Relations) will probably not enter into force until 2026, it is still a good idea to familiarise yourself with this as an employer and as a self-employed person. This is because from 1 January 2025, the Dutch Tax Administration will increase checks on (potentially spurious) claims of self-employment.

Telework, and for the most part, on a full-time basis, was suddenly thrust upon the world in the context of the Covid-19 pandemic, and firmly established itself.

'Sustainable contracting', 'conscious contracting', or 'socially responsible contracting': these terms all refer to making arrangements that go beyond just the legal side.

A sustainable HR policy, featuring green terms and conditions of employment, is about creating a working environment that is sustainable not only for the environment but also for employees.

In recent years there have been significant developments for self-employed entrepreneurs in the Netherlands.

What if the employee becomes ill during his/her holiday abroad? What can you do as an employer?