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Economic Partnership Agreement between the EU and Japan: simplification of certificates of origin

October 31, 2018
On July 17, 2018, the EU and Japan signed a new Economic Partnership Agreement (EPA), with expected entry into force in the first half of 2019 after ratification by the European and Japanese Parliamen ...

Important changes to sector classification effective immediately

July 13, 2018
On Friday, June 29, 2018, the Cabinet approved the Labor Market Improved Equilibrium Act (‘Wet arbeidsmarkt in balans’; WAB). Under this Act, sector-specific unemployment contributions will be replace ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018
On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

30% ruling shortened to five years as of January 1, 2019

April 23, 2018
The 30% ruling is a form of tax relief for employees coming to the Netherlands who are recruited from abroad and who possess specific expertise that is not present or is scarce in the Dutch labor mark ...

EU and Japan finalize Economic Partnership Agreement

December 14, 2017
On December 8, 2017, the EU and Japan announced the successful conclusion of the negotiations regarding the Economic Partnership Agreement (EPA). The EPA is to date the biggest bilateral trade agreeme ...

The Supreme Court: interim evaluation of 30% ruling permissible after introduction of 150-kilometer criterion

December 12, 2017
The 30% ruling is a fixed allowance paid to compensate for the costs of a temporary stay outside the country of origin (extraterritorial expenses). Since January 1, 2012 only employees who reside ...

Customs duties refund opportunity extended for recalls and warranties

November 2, 2017
On October 12, 2017 the European Court of Justice (“CJEU”) ruled in favor of Meijburg & Co’s warranty and recall case (C-661/15), meaning that the period for price adjustments has been extended fr ...

Recent developments concerning EU and U.S. export controls and sanctions

August 30, 2017
Being compliant with export control and sanctions legislation is of great importance for companies engaged in international trade as violation of this legislation can lead to severe penalties as well ...

All the days of a stay in the Netherlands count for the purposes of applying the 183-day rule

July 18, 2017
For the purposes of allocating the right to tax salary from employment, a 183-day rule has been included in tax treaties. If a resident of another State is employed by a foreign employer to work in th ...

Global sanctions developments

June 27, 2017
There have been recent developments on the US sanctions against Cuba, Russia and Iran. In addition, various Arab nations recently imposed a boycott on Qatar. Please find set out below an update.

EU Export Control Reform - Update

March 31, 2017
On September 28, 2016, the European Commission presented a proposal to update the current EU dual-use regulation (no. 428/2009) for export control in order to modernize the system “to keep up with new ...

Important update on ICT permit for Japanese citizens

January 26, 2017
The new rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens. In principle, a person applying for a Dutch residence permit cannot choose betwe ...

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