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No longer lengthy, costly and cumbersome withholding tax procedures?

In the current environment, EU Member States often levy withholding tax on dividends and interest paid. Subsequently, this withholding tax paid may be eligible for a refund based on tax treaties. The procedures for such refunds can be problematic in practice and differ significantly per Member State. The European Commission has now proposed new rules in order to streamline and simplify withholding tax procedures in the EU. In addition, these rules aim to prohibit the abuse of refund procedures. The current proposal only applies to publicly traded shares and, where applicable, interest from publicly traded bond.

Dennis Nijssen 23.06.2023

License Agreements: The Scope of Application (Part 2)

In part 2 of this blog series, we delve into the scope of license agreements. In particular: Are there geographical boundaries to licenses and can licenses be limited to specific acts of use, sectors, and applications?

Christel Jeunink 23.06.2023

License Agreements: What is a License Agreement? (Part 1)

In part 1 of this blog series, we will describe the nature of a license agreement: what does a license agreement entail and what rights can be licensed?

Christel Jeunink 22.06.2023

Cross-border work – Regular or part-time work abroad

Will you be sending your employees to work abroad on a project or for a fixed number of days a week? Alternatively, are you an employee yourself and do you find yourself in such a situation? In either case you may always want to check whether this will give rise to tax and/or social security obligations for the relevant employee in the country in which they will be working. Below you can read about the situations which should set alarm bells ringing.

Esther Patty 19.06.2023

Protection of luxury brands in the Netherlands

The mere branding of luxury goods does not suffice to protect the luxurious image of goods. Registration, enforcement and contracts are key...

Joost Becker 16.06.2023

Dutch legislative proposal on Pillar 2 implementation submitted with Parliament

In our blog of 23 December 2023, we discussed the draft legislative proposal Minimum Tax Law 2024 (“Wet minimumbelasting 2024”). We hereby inform you that the legislative proposal is no longer in draft and has been sent to the Dutch House of Representatives on 31 May 2023. Once accepted, it will be reviewed in the Dutch Senate before entering into force.

Dennis Nijssen 02.06.2023

Is an employer allowed to let a migrant worker work without a citizen service number (part II)?

On 25 November 2022, the NOS published an article about three asylum seekers who gave the IND (the immigration and naturalization service) an ultimatum to issue a BSN (the citizen service number). In that article, the asylum seekers (wrongly) assumed that the IND is in charge of that and that it isn’t allowed to work in the Netherlands without a BSN. In this blog series, we will explain how a migrant worker can work in the Netherlands without a BSN. In our second blog, we discuss the question of how to deal with an employee without a BSN for tax purposes.

Stefan Kleijer 20.04.2023

Is an employer allowed to let a migrant worker work without a citizen service number (part III)?

On 25 November 2022, the NOS published an article about three asylum seekers who gave the IND (the immigration and naturalization service) an ultimatum to issue a BSN (the citizen service number). In that article, the asylum seekers (wrongly) assumed that the IND is in charge of that and that it isn’t allowed to work in the Netherlands without a BSN. In this blog series, we will explain how a migrant worker can work in the Netherlands without a BSN. In our third blog, we discuss whether the anonymous rate can be corrected retrospectively, after the migrant worker has obtained his BSN, for example.

Stefan Kleijer 20.04.2023

Dirkzwager in The Legal 500 2023

The annual rankings of The Legal 500 Europe, Middle East & Africa have been announced. Dirkzwager is again represented in the prestigious Legal 500 this year. We warmly congratulate the lawyers involved for this outstanding achievement.

Dirkzwager 18.04.2023

Is an employer allowed to let a migrant worker work without a citizen service number?

On 25 November 2022, the NOS published an article about three asylum seekers who gave the IND (the immigration and naturalization service) an ultimatum to issue a BSN (the citizen service number). In that article, the asylum seekers (wrongly) assumed that the IND is in charge of that and that it isn’t allowed to work in the Netherlands without a BSN. In this blog series, we will explain how a migrant worker can work in the Netherlands without a BSN. In our first blog, we discuss the requirements for the employment of asylum seekers and clarify that it isn’t required that the asylum seeker has a BSN.

Stefan Kleijer 17.04.2023

Legal advisers on distribution

As part of our DFA practice, we provide advice to businesses on distribution agreements. We also help our clients avoid disputes or – in the worst case – to resolve them.

Sjaak van der Heul 30.03.2023

Data breach response plan

A data breach happens to the best of us. Every company or organisation can face it sooner or later. In European countries, tens of thousands of data breaches have been reported to local authorities. In the Netherlands, for example, around 25,000 reports were made. When a data leak occurs, an organisation faces a lot of issues in a short period of time. Fast and adequate action is crucial in such incidents. In this article, we provide a practical step-by-step action plan of what to do in the event of a (potential) data breach, particularly in light of the obligations under the General Data Protection Regulation (GDPR).

Sven Wakker 21.03.2023