Assessing labour and employment law issues from a labour and employment law perspective alone will often be too narrow an approach. There is a large and increasing need for the numerous and complex tax issues in labour and employment law to be addressed as well.

In order to deal with and advise on an issue in the best way possible, it is often important to ensure that the assessment of the labour and employment law aspects is coupled with an assessment of the tax law aspects, instead of assessing the individual legal aspects separately.

Accordingly, in addition to labour and employment law assistance, we also advise on all HR-related tax issues, including:

• Employee benefits, including salary sacrifice schemes
• Share-based and other incentive-based remuneration, including bonus
• Workplace health initiatives, including health examinations and gym facilities at work or elsewhere
• Deductibility of various benefits
• Secondments
• Cross-border workers
• Eligibility for the special 25% tax regime
• Tax-free mileage allowances
• Employers’ duty to deduct taxes and report benefits to the tax authorities
• Employers’ exemption from tax deduction at source and the conditions to be fulfilled
• Freelancers and consultants not falling within the tax law definition of “employee” and the conditions to be fulfilled
• Requests for advance clearance to clarify tax law implications
• Requests for a review of employees' tax assessment, eg because the basis for reporting taxable benefits was wrong
• Representing clients before the National Tax Tribunal and the ordinary courts