The Autumn 2002 Issue contains a.o. the following articles:

INTERVIEW

From the Point of View of ... Alexei Ogrintchouk
What is Alexei’s favorite performance he ever gave? As usual he starts by embracing all performances: “To me, every concert is important, particularly the connection with the public; when I feel that, I win. Sometimes this comes naturally – I enjoy myself and can share that with the public – and sometimes I have to give more of myself to create the atmosphere.” But then he finds himself able to make a choice after all. “I once played Schumann’s Romances with Radu Lupu from Rumania. He is the biggest pianist today, but he seldom plays chamber music so that this was a great chance. It felt like we were two equal partners and it was unbelievable. This was one of the few times that I played mostly with my eyes closed, because I did not want to be distracted by anything or anybody. I felt like I was on a cloud; just Schumann, Radu Lupu and me.”

LEGAL AFFAIRS

The Social Plan
The economy is facing a recession and, in order to keep their heads above water, more and more companies are having to let employees go. Sometimes the have to let go so many at once, that this can be referred to as a “collective dismissal”. Recently, in the Netherlands, KPN was faced with this necessity. When a collective dismissal is announced, this is usually accompanied by the statement that a “social plan” has been drawn up. This means that the employer has taken the measures he can to minimize the consequences of the dismissal for his employees.
Read more about social plans, their contents and their consequences.
Rik van Tricht, e-mail: vantricht@ekelmansenmeijer.nl

TAX

New Decree on Fiscal Treatment of Share Options and Cross Border Employment
On February 11, 2002 a new Decree (nr. IFZ 2002 / 40M) was issued on the Netherlands fiscal treatment of share options in a situation of cross border employment.
The Decree deals with the levying of wage tax and/or income tax over the advantage resulting for employees and managing directors from the holding of share options in so-called “international situations”. It is only applicable to share options that become unconditional after January 1, 2002.
In this article, an overview of some of the new rules.
Connie Smit-Gaiser and Pieter van den Berg