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In this article, you can find some change of rules in the Netherlands in 2025Q1. Please note, we only select some most important themes for general entrepreneurs. If you want to know industry-specific regulatory updates, please do not hesitate to contact us directly!   The most valuable asset of a company is its employees. What’s new about staffing ? Lower overtime cost: in 2024, if you, as an employer, hire someone with a permanent employment contract with an average weekly working hour less than 35 hours, than you have to pay the high AWf premium. This is going to change. From 2025, the threshold will drop to 30 hours. Furthermore, those employees can work up to 30% overtime without the employer having to pay the high AWf premium. However, if they work more than 30% extra hours, the high AWf premium will apply retroactively. With the new rule, employers can arrange more flexibility in arranging their personnel. The low-income benefit (lage-inkomensvoordeel) is cancelled. With this benefit, an employer used to be able to receive compensation for wage costs when they meet certain criteria. The minimum wage is increasing! For an employee of or older than 21 years old, the minimum hourly wage is increased to 14.06 euros. Does your company use cars or vans for business? Or is your company planning to purchase a new car? Then you have to look at the following rules! Zero-emission zones: from 2025, some commercial vans and trucks that are “not clean enough” will not be allowed in the city center of some municipalities, the so-called zero-emission zones. Whether and when a municipality will impose such a restriction is up to the municipality’s own discretion. From 1 January 2025, there will be 14 municipalities with zero-emission zones, such as Amsterdam, Rotterdam, Utrecht, Eindhoven, Den Haag. Some other municipalities will start this new rule at a later date. The policy will come into effect in phase, and commercial vans and trucks with lower emission classes (which means that they emit more) will be prohibited first. Do you want to know whether this new rule will affect you and what solutions you can have if you are affected? Do not hesitate to contact us for more information! The reduction of the excise duty on petrol, diesel, and LPG will remain in effect in 2025. From 2025 onwards, entrepreneurs can no longer use the exemption scheme for bpm (purchase tax for cars and motorcycles) when they are purchasing company vans which are not “clean” (i.e. vans that rely on petrol, diesel, or LPG). The amount of the bpm you need to pay for a company van will be determined by its amount of CO2 emissions. Also, the fixed rate of the bpm will be increased from €440 to €667. Are you considering using the business succession scheme ? Then you’d better pick up your calculator because the scheme is changing! By participating in the BOR, you will receive tax exemptions if you receive a business as an inheritance or gift. In the past, if you want to benefit from the scheme, you have to continue the business activity for 5 years, but from this year onwards the time restrictions will be shortened to 3 years. Another change of the BOR- its threshold is also adjusted. In the past, you could enjoy a 100% tax exemption for the first €1,205,871 that you received, and a 83% exemption for the remaining amount. From 2025, you will have a 100% tax exemption for the first €1.5 million, and a 75% tax exemption for the remaining amount. Of course, there are a lot of other changes regarding taxes . Take a look at the following and see whether and how the changes are affecting you: If you are purchasing property indirectly, for example through a share transaction, you will have to pay 4% transfer tax (ovb). In the past, you didn’t need to pay such transfer tax for indirect property purchase. There will be three tax brackets for income tax. Previously, there were only two tax brackets. Here is the new brackets and their rates: the rate in the first bracket (income up to €38,441) is 35.82%; for the second bracket (income from €38,441 to €76,817) is 37.48%, and for the third bracket (income over €76,817) is 49.50%. The top rate for box 2 (substantial interest) is reduced from 33% to 31%. Also, the threshold is increased from €67,000 to €67,804. The lower rate remains the same as last year, 24.5%. The SME profit exemption (mkb-winstvrijstelling) is reduced from 13.31% to 12.70%, which means that the taxable amount for SMEs is higher than last year and that SMEs will have to pay more taxes on their profits. The tax for games of chance (e.g. betting, lottery) is increased from 30.5% to 34.2%.   We hope you enjoy this article and do not hesitate to contact us directly if you have any questions!

Batteries are an essential material in the energy transition, and the need for them from the EU has been growing rapidly in recent years. A new battery regulation was adopted on 12 July 2023 by the European Parliament and Council, to minimize the environmental impact of this exponential growth in light of new socio-economic conditions, technological developments, markets, and battery use.   As an important outcome of the European Green Deal, this new law replaces the EU Batteries Directive and applies to all EU Member States in the form of a regulation. This law promotes the EU’s circular economy and zero pollution goals and strengthens the EU’s strategic autonomy.   [Legislative history] The first EU legislation dealing with batteries and waste batteries, which is the EU Batteries and Accumulators Directive (2006/66/EC), was entered into force in 2006. All 27 Member States transposed it into national legislation.   However, as the environmental, social and economic challenges associated with batteries in the EU continue to grow, the European Commission (EC) has proposed an updated battery law to improve on the shortcomings of the 2006 Directive. In line with the European Green Deal and the EU Action Plan for a Circular Economy, the EC has designed a new battery regulation that not only aims to regulate used batteries but also takes into account the entire lifecycle of batteries from design, production, recycling and disposal.   This new regulation was first proposed in December 2020 and the new EU Battery Regulation 2023/1542 came into force on 17 August 2023 after several rounds of negotiations. Some provisions will come into force from 18 February 2024 and others will come into force in the coming years.     [Application scope] [1] The regulations cover five battery types, which are classified according to their use and weight: •     Portable Batteries •     Electric Vehicle (EV) Batteries •     Industrial Batteries, Subcategory •     Light Means of Transport (LMT) Batteries •     Starting, Lighting, and Ignition (SLI) Batteries These obligations and deadlines are defined for specific types of batteries, which means that battery types are subject to different requirements that require vigilance on the part of the manufacturer. Image from the article “New EU Batteries Regulation: what it means for manufacturers” https://www.ramboll.com/insights/resource-management-and-circular-economy/new-eu-batteries-regulation-what-it-means-for-manufacturers     [Key changes] 1.      Sustainability and safety: carbon footprint and hazardous substance restrictions All EV batteries, LMT batteries, and rechargeable industrial batteries with a capacity of more than 2 kWh must have a “clear, legible, and indelible” carbon footprint statement and labeling that identifies the amount of recycled cobalt, lead, lithium, and nickel used in the production of the battery. By 31 December 2030, the Commission should assess the feasibility of extending the carbon footprint statement requirement to portable batteries and the maximum life cycle carbon footprint threshold requirement to rechargeable industrial batteries with a capacity of 2 kWh or less.   In addition, the regulation restricts the use of mercury, cadmium, and lead.   2.      Supply chain management: due diligence requirements Except for SMEs, all economic operators selling batteries on the EU market are required to develop and implement a due diligence policy, in line with international standards, to address the social and environmental risks inherent in the sourcing, processing, and trading of raw and secondary materials required for battery production.   In particular, economic operators must develop and clearly communicate to suppliers and the public a due diligence policy on the supply of cobalt, natural graphite, lithium, nickel, and other compounds based on listed raw materials, in accordance with recognized international standards, such as the OECD Due Diligence Guidance and the United Nations Guiding Principles on Business and Human Rights.   3.      Labelling and information Digital Battery Passport: Electric vehicle batteries, LMT batteries, and rechargeable industrial batteries over 2 kWh will require a “digital battery passport” containing information about the battery model, the specific battery, and its use. More generally, all batteries will be required to have a label and QR code detailing their capacity, performance, durability, and chemistry, and displaying a “collect by sorting” symbol.   Labeling changes: All batteries are required to bear the “CE” mark to demonstrate compliance with applicable EU health, safety, and environmental protection standards. The labeling of the batteries included in the device should be directly on the device, clearly visible, and easy to read. This is a departure from the current practice in countries such as the EU and Germany, where the labeling is applied to the battery itself rather than to the whole device.   The labeling and information requirements will be implemented in 2026; however, QR codes will not need to be implemented until 2027.   4.      Recycling - end-of-life management   The legislation aims to ensure that batteries are recycled separately and of a high quality. For example, a recent change made by the Council states that battery management systems for electric vehicle batteries should include a software reset function to prevent economic operators from needing to upload different battery management system software when preparing to reuse, repurpose, or remanufacture electric vehicle batteries. This may lead to certain risks, for example for cyber security reasons. Therefore, the Regulation provides that if a software reset function is used, the original battery manufacturer shall not be liable for any impairment of the safety or functionality of the battery that may be attributable to the uploading of the battery management system software after the battery has been placed on the market. [1]   https://www.ramboll.com/insights/resource-management-and-circular-economy/new-eu-batteries-regulation-what-it-means-for-manufacturers

【Highlights】 The EU Parliament voted to adopt the Nature Restoration Law on 14 June 2024 at a plenary session of the EU Parliament in Luxembourg, and the Council of the EU formally adopted the Act on 17 June. As the first continent-wide, comprehensive law of its kind, the Nature Restoration Law covers the whole continent and is an important part of the EU's biodiversity strategy. The law aims to take measures to restore at least 20% of the EU's land and sea areas by 2030 and all ecosystems in need of restoration by 2050. Furthermore, it sets specific, legally binding targets and obligations for the natural recovery of terrestrial, marine, freshwater, forest, agricultural and urban ecosystems. Specific measures include the protection of pollinators and grassland butterflies, the protection of urban green spaces and the planting of at least 3 billion additional trees by 2030 across the EU. Alain Maron, Minister for Climate Transition, Environment, Energy and Participatory Democracy of the Government of the Brussels-Capital Region mentioned The EU has seized a unique opportunity to reverse biodiversity loss and to open this rapidly closing window, securing a liveable future for the generations to come. Today we also agreed on three key EU directives for circular economy and soil health in the EU: we showed our commitment to a green transition, by protecting our consumers from greenwashing, targeting food and textile waste and protecting our soils from degradation. The EU is steadily moving forward with its environmental and climate objectives and the target of achieving climate neutrality in the EU by 2050. 【Legal Analysis of Nature Restoration Law】 －   The State of Nature Today Nature in the EU is severely declining. Species populations and the natural areas they inhabit are shrinking and degrading, leading to serious consequences for people and the planet.   80% of habitats are in poor condition 10% of bee and butterfly species risk extinction 70% of soils are in an unhealthy condition   －   The Importance of Restoring Nature Nature depends on essential interrelations between species and their habitats. It is a fine balance which ensures a healthy and well-functioning natural environment.  Moreover, nature is the foundation of the world’s economy. Over half of global GDP is dependent on materials and services that are delivered by ecosystems. For example, raw materials are key for industry and construction, and genetic resources are needed in farming and medicine. Restoring nature means supporting the recovery of degraded or destroyed ecosystems by improving their structure and functions, with the overall goal of improving resilience and biodiversity in nature. Healthy ecosystems can ensure, among other things: increased agricultural productivity; greater resilience to climate change; improved biodiversity; reduced risk of floods, droughts and heat waves. －   The EU Nature Restoration Rules The nature restoration law requires EU countries to develop national restoration plans. These plans should define the restoration measures required to meet the binding targets set in the law and specify the total area to be restored, as well as a timeline. The restoration plans should cover the period up to 2050. The measures should be aligned with other relevant legislation, such as rules on nature protection, renewable energy and agriculture. Examples of restoration measures include: removing non-native plants on grasslands, wetlands and in forests; rewetting drained peatlands; improving connectivity between habitats; stopping or reducing the use of chemical pesticides and fertilisers; promoting wilderness preservation. The proposed regulation requires the Commission to review and assess the application of the rules and their impacts on the agricultural, fisheries and forestry sectors, as well as its wider socio-economic effects in 2033.

< Back Roman Jüngling Legal Partner @Germany Working Languages German, Polish, English Email roman.jungling@jomec.nl Roman C. Jüngling studied law at the Universities of Erlangen-Nuremberg, Giessen, Jagiellonian and the Catholic University of America, worked as a law clerk at the Oberlandesgericht in Frankfurt and passed the Hessian State Judicial Examination with honors, and received his LL.M. degree in American commercial law from the Catholic University of America in 2008 and his J.D. degree from the University of Giessen in 2009. Roman worked as a trainee, clerk and attorney in the field of international commercial law at international law firms in Germany, Poland and the United States, such as Allen & Overy in Frankfurt, Gibson in Washington, D.C. and Baker & McKenzie in Berlin. He was admitted to the Frankfurt Bar in 2007 and to the Berlin Bar in 2008/2009. Since 2010, he has been admitted to the bar in Nuremberg, and in 2016 he received the title of Certified Specialist in Tax Law. Jomec News 1 day ago Important Announcement: We Move to a New Office Location! Dear Valued Clients, We are thrilled to announce that our office has relocated to a new, more spacious location in Rotterdam as of 1 May... 2 days ago 2024 Aero Friedrichshafen Dutch Pavilion: Jomec Group Leads 20 Dutch Companies Developing Sustainable/ Electric Aviation Participating in the 2024 Germany Friedrichshafen General Aviation Exhibition From April 17th to 20th 2024, the Aero Friedrichshafen in Germany once again became the focus of the aviation industry, while the... Apr 8 Calling for Participation to Join Dutch Pavilion of Electric Aviation at AERO Friedrichshafen 2024 Jomec Investment Group is organiszing Dutch Pavilion of Electric Aviation at AERO Friedrichshafen 2024 from April 17th to 20th. AERO.... See All Our News

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< Back Yadhira Stoyanovitch Legal Partner @France Working Languages French, English, Spanish, Italian Email yadhira.stoyanovitch@jomec.nl Attorney Yadhira Stoyanovitch is a doctor of law with a French higher studies diploma in private international law (international commercial and contract law) and a graduate of the European School of Higher International Studies. Yadhira has almost 10 years of professional experience as a researcher in biotechnology legal protection (French Ministry of Research and Higher Education) and as a corporate lawyer (head of the Legal and General Affairs Department of ADEME) head) before founding her own firm and joining the Paris Bar in 1992. Areas of specialization: commercial law and international contracts, construction and real estate law, international family law, environmental law (treatment and disposal of industrial waste) and energy (energy production, new and renewable sources of energy, self-generation and cogeneration). Jomec News 1 day ago Important Announcement: We Move to a New Office Location! Dear Valued Clients, We are thrilled to announce that our office has relocated to a new, more spacious location in Rotterdam as of 1 May... 2 days ago 2024 Aero Friedrichshafen Dutch Pavilion: Jomec Group Leads 20 Dutch Companies Developing Sustainable/ Electric Aviation Participating in the 2024 Germany Friedrichshafen General Aviation Exhibition From April 17th to 20th 2024, the Aero Friedrichshafen in Germany once again became the focus of the aviation industry, while the... Apr 8 Calling for Participation to Join Dutch Pavilion of Electric Aviation at AERO Friedrichshafen 2024 Jomec Investment Group is organiszing Dutch Pavilion of Electric Aviation at AERO Friedrichshafen 2024 from April 17th to 20th. AERO.... See All Our News