René Maatman: Pension And Pension Funds In Transition

The Netherlands is set to implement the EU Pay Transparency Directive by January 2027, introducing comprehensive requirements for employers to ensure equal pay across genders. Employers will face new obligations including salary disclosure to job applicants, gender pay-gap reporting for companies with 100+ employees, and the need to justify pay differences using objective, gender-neutral criteria.

The Future Pensions Act mandates that Dutch pension schemes transition to new solidarity-based or flexible defined contribution models by 2028, requiring the conversion of collective pension assets into individual capital accounts. This process raises critical questions about fair allocation of pension fund assets and the potential liability exposure for social partners and pension funds when distributions become unbalanced.

The Netherlands is implementing the EU Pay Transparency Directive to address the persistent 7% gender pay gap in its business sector. Employers will face new disclosure requirements before and during employment, including mandatory gender pay-gap reporting for companies with 100 or more employees, with the first reports due in 2028. The Dutch approach emphasizes strict implementation without additional obligations, but places the burden of proof on employers who fail to comply with transparency requirements

The Dutch government has introduced significant changes to employment law through its 2026 Budget Day proposals, including postponing unemployment benefit reductions and delaying the abolition of transition payment compensation. Meanwhile, the More Security for Flexible Workers Act brings sweeping reforms to fixed-term contracts, on-call arrangements, and temporary agency work, fundamentally reshaping how employers engage flexible workers in the Netherlands.

The Netherlands is introducing a strict new accreditation regime for temporary staffing that will fundamentally change how international businesses deploy workers on Dutch projects. Starting in 2028, all organizations supplying personnel in the Netherlands must obtain government admission permits, with hirers facing legal obligations to verify supplier compliance before work begins.

De Miljoenennota 2027 brengt belangrijke wijzigingen voor werkgevers en werknemers, van uitstel van de afschaffing van de compensatieregeling transitievergoeding tot aanpassingen in de WW-duur...

The Amsterdam Court of Appeal has ruled that workers operating through the Temper platform are temporary agency employees rather than self-employed contractors, fundamentally challenging the platform's business model and classification practices.

The Netherlands has introduced a new legal presumption of employment for workers earning below EUR 38 per hour, fundamentally shifting the burden of proof in disputes over employment classification. While the substantive criteria for determining employment relationships remain unchanged, clients must now demonstrate that low-paid workers are genuinely self-employed rather than employees.

The Dutch labour market in 2026 demands strategic coordination of immigration, payroll, tax, and social security matters for international recruitment. With updated salary thresholds for highly skilled migrants, evolving expat tax ruling caps, and persistent housing challenges, employers must align HR, legal, and tax functions early to avoid start-date delays and compliance risks while accessing global talent pools.

The Dutch government is proposing substantial reforms to non-compete clause legislation that would fundamentally alter how employers can restrict employee mobility. Under the draft amendments, employers seeking to enforce non-compete clauses would face mandatory compensation requirements of 50% of monthly salary, strict time limits, and new validity requirements including geographical scope specifications. These changes aim to balance employer interests in protecting business information with employee freed

In June 2014, Transparency International published new guidance on countering small bribes, including "facilitation payments".

This month, a combined settlement was reached with one of China's biggest manufacturers of telecom equipment, Zhongxing Telecommunications Ltd. (ZTE).

Environmental, social and governance (ESG) initiatives are now critical drivers for companies – there is no getting around it.

A critical deadline looms for European issuers with securities traded outside the EU, as a key grandfathering clause under the CSD Regulation expires on 17 January 2027. Without timely regulatory action, third-country central securities depositories like DTC may be forced to suspend services to affected EU issuers, potentially disrupting trading in their equity and debt instruments on international markets.

The SEC's whistleblower programme offers potential rewards to (former) employees who come forward.

In connection with investigations into possible rate fixing by banks, the European Commission has amended its proposals for regulation on insider trading and market manipulation.

The Netherlands is poised to grant its competition authority unprecedented power to scrutinize mergers that fall below traditional notification thresholds, targeting potentially harmful transactions such as roll-up strategies and killer acquisitions. While the Dutch House of Representatives has approved the bill despite criticism from the Council of State, the legislation introduces an asymmetric threshold system and raises standard notification requirements, fundamentally reshaping the country's merger con

The European Commission has published a proposal for a regulation to replace the Market Abuse Directive.

A critical deadline looms for European issuers with securities traded outside the EU, as a key grandfathering clause under the CSD Regulation expires on 17 January 2027. Without timely regulatory action, third-country central securities depositories like DTC may be forced to suspend services to affected EU issuers, potentially disrupting trading in their equity and debt instruments on international markets.

Enforcement actions by criminal and supervisory authorities are settled regularly.