The Dutch government and the Dutch tax authorities recently outlined their approach to enforcing rules against false self-employment, with significant changes set to take effect on 1 January 2025. This news alert highlights the criteria under which the current rules will be enforced, the motions adopted to ensure a smoother transition to the new enforcement regime, and the key takeaways for organizations.
Defining, identifying and addressing inappropriate workplace behavior is increasingly a business-critical issue. Although local differences apply, many jurisdictions have similar legal requirements for protection of employees. This article explores the current legal framework, as well as the risks and litigation landscape, in the United Kingdom, Spain, the Netherlands, South Africa and the United Arab Emirates.
Although things seemed to be going badly for a while and a deal looked unlikely, the EU Parliament and the Council of the EU have finally reached an agreement on the proposed Platform Workers Directive (the “Directive”). This time, it looks likely to progress to adoption and, ultimately, implementation across the EU member states.
The Directive aims to improve the working conditions of individuals performing work for a digital labor platform.
On 12 June 2023, after lengthy negotiations, the Council of the EU agreed on the proposal for a directive that aims to better protect platform workers. This opens the door to negotiations between the Council and the European Parliament on the final directive. The directive aims to ensure that platform workers have or can obtain the appropriate employment status through the introduction of a legal presumption. In addition, the directive provides for rules regarding the transparency of the use of algorithms within the platform economy.
At the Ahead of Tax & Legal Conference 2023, taking place on 1 June 2023, Baker McKenzie tax and legal experts will highlight three important themes: race to net zero, innovation and the international business climate.