At Forvis Mazars, we inform you about the recent developments and rules and regulations that can have impact on you or your organisation. Would you like to minimise your risks and maximise your opportunities? We have listed several noteworthy news items that can be of use to you.
Compensatie transitievergoeding bij langdurige arbeidsongeschiktheid verdwijnt per 2027
29 May 2026
Vanaf 2027 krijgen werkgevers geen compensatie voor de transitievergoeding die ze betalen bij ontslag als gevolg van arbeidsongeschiktheid. Dit geldt ook voor de compensatieregeling bij bedrijfsbeëindiging vanwege pensionering of overlijden van de werkgever. Het vorige kabinet had al voorgesteld om de compensatie bij grotere werkgevers als gevolg van ontslag bij arbeidsongeschiktheid in eerste instantie per 1 juli 2026 af te schaffen.
Temporary agency work has limits: when does “temporary” end?
27 May 2026
Employers often deploy temporary agency workers over extended periods to ensure workforce flexibility. But how long can this continue before the worker s considered directly employed by the hiring company? In other words, how long is “temporary” really allowed to last? Recent case law shows that such flexibility is not unlimited.
In April 2026, the subdistrict court in The Hague set out a clear and consistent line: companies that structurally rely on temporary agency workers for years without a valid reason risk the creation of a permanent employment contract with the hirer.
In April 2026, the subdistrict court in The Hague set out a clear and consistent line: companies that structurally rely on temporary agency workers for years without a valid reason risk the creation of a permanent employment contract with the hirer.
UWV benefit via employer? Take note: rules will change from 2027
27 May 2026
Employers who have employees receiving a WAJONG or WIA benefit that is processed through the payroll will face new rules. As of 1 January 2027, the tax treatment of these benefits will change significantly.
Mandatory disability insurance for the self-employed moves closer
27 May 2026
The Minister of Social Affairs and Employment has submitted the proposed Self-Employed Persons’ Disability Insurance Act (Wet basisverzekering arbeidsongeschiktheid zelfstandigen, hereafter: BAZ Act) to the House of Representatives. The proposal introduces a mandatory disability insurance scheme for self-employed individuals subject to income tax (IB entrepreneurs) and aims, among other things, to reduce the gap in protection between employees and the self-employed.
Impact of the Future Pensions Act on pension schemes for exempt employers
22 May 2026
What does the Future Pensions Act mean for exempt employers? Discover the impact, requirements and key considerations.
Practical Training Subsidy Scheme: application period starts in June 2026
22 May 2026
Do you supervise a pupil or student within your organisation? If so, you may be eligible for the Practical Training Subsidy Scheme. With this subsidy, the Dutch government aims to encourage employers to offer practical training and work‑based learning placements. Again this year, the maximum subsidy amount is set at €2,700 per realised training or work‑based learning placement. Even if a pupil has discontinued their training programme or has left employment, you may apply for a pro rata contribution towards the supervision costs.
EU Tax Simplification: DAC recast and Tax Omnibus
22 May 2026
The European Commission is advancing an ambitious tax simplification agenda aimed at reducing administrative burden, improving legal certainty and modernising the EU tax framework. Two main initiatives, the recast of the Directive on Administrative Cooperation (DAC) and the Tax Omnibus package are expected to be published on 24 June 2026. Although different in scope, both initiatives share a common objective: making the EU tax system simpler, more efficient and better adapted to the realities of cross-border business. For companies operating across multiple EU Member States, these developments could significantly influence future compliance and reporting obligations.
From cyber risk to business value: the growing importance of ISO 27001
21 May 2026
Cyber security has become a defining challenge for organizations worldwide. From daily data breaches to increasingly sophisticated, AI driven attacks and rising geopolitical tensions, the threat landscape is evolving at an unprecedented pace. For many organizations, keeping up is no longer just a technical issue, but a strategic concern that reaches the boardroom.
NIS2: nieuwe regels voor digitale weerbaarheid
20 May 2026
NIS2 stelt strengere eisen aan cybersecurity en governance in Nederland. Ontdek of uw bedrijf onder de Cyberbeveiligingswet valt en wat u nu moet doen.