1063 results Tax Alert - Update regarding the Dutch lucrative interest scheme, measures tackling dividend stripping and fragmenting of real estate companies The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies. CJEU confirms “right of explanation” in battle between trade secrets and algorithmic transparency The CJEU's recent ruling emphasizes the GDPR's demand for algorithmic transparency in automated decisions, challenging companies to explain their logic. The decision also shows the difficulty of balancing such transparency with trade secret protection. Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions. Abuse: an access request you can’t refuse? The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance. Public Mergers and Acquisitions in the Netherlands: overview Björn van der Klip and Marc Habermehl contributed to Thomson Reuters’ note on Practical Law on Public Mergers and Acquisitions in the Netherlands. Stibbe contributes to The International Comparative Legal Guide Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025. De publicatiepraktijk van het OM vereist terughoudendheid Hoewel het OM niet verplicht is publiciteit te zoeken tijdens strafrechtelijk onderzoek, is dit vaste praktijk geworden. In het licht van de onschuldpresumptie (art. 6 lid 2 EVRM) en belangen van verdachten rijst de vraag of dit gerechtvaardigd is. Cross-border gathering of evidence requires cross-border protection of legal professional privilege On August 18, 2026, a European Regulation will enter into force that deals with the cross-border obtaining of electronic evidence in criminal cases (E-evidence Regulation). Tax Alert: Dutch Ministry of Finance issues VAT guidance on securities intermediary services On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions. Rli publicatie “Met Recht Balanceren” Stibbe advocaat Tijn Kortmann heeft bijgedragen aan de Rli publicatie “Met Recht Balanceren: juridisering in de leefomgeving” die op 26 juni 2024 is verschenen. Repsol: Dutch parent company cannot simply be used as anchor defendant to create jurisdiction Foreign entities are often sued in the Netherlands on the basis of the ‘anchor defendant’ construction. No reduction order for Shell on appeal: what does this mean? Shell climate case on appeal: no CO2 reduction order. What does this mean for the future? And for other companies? The Municipalities Preferential Rights Act as a condition subsequent in Dutch real estate transactions The Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property. Draft bill on the implementation of the CSDDD (WIVO) published The draft bill on international corporate responsibility (“WIVO”) was published for consultation on 18 November 2024, together with a draft explanatory memorandum. The WIVO implements the European Corporate Sustainability Due Diligence Directive. Zes ongewenste wijzigingen door de Omgevingswet Na meer dan een decennium debat binnen en buiten de Eerste en Tweede Kamer en diverse keren uitstel lijkt de Omgevingswet (Ow) op 1 januari 2024 dan eindelijk in werking te treden. FAQ: What does the energy savings obligation under the Activities Environmental Management Decree mean today and what changes will apply as of 1 July 2023? Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less. PFAS: the latest developments on its legal status and regulation Last summer, PFAS was frequently in the news, including a study by RIVM on PFAS in the blood of the Dutch population. This blog discusses the developments concerning the legal status and regulation of PFAS. The Climate and Energy Memorandum 2025 and the recommendations of the Advisory Division The Advisory Division of the Council of State of the Netherlands is critical of the 2025 Climate and Energy Memorandum. The Netherlands is making little progress in achieving its climate targets for 2030. What recommendations does the Division make? Pagination Previous page Page 57 Current page 58 Page 59 Page 60 Next page
Tax Alert - Update regarding the Dutch lucrative interest scheme, measures tackling dividend stripping and fragmenting of real estate companies The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies.
CJEU confirms “right of explanation” in battle between trade secrets and algorithmic transparency The CJEU's recent ruling emphasizes the GDPR's demand for algorithmic transparency in automated decisions, challenging companies to explain their logic. The decision also shows the difficulty of balancing such transparency with trade secret protection.
Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions.
Abuse: an access request you can’t refuse? The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance.
Public Mergers and Acquisitions in the Netherlands: overview Björn van der Klip and Marc Habermehl contributed to Thomson Reuters’ note on Practical Law on Public Mergers and Acquisitions in the Netherlands.
Stibbe contributes to The International Comparative Legal Guide Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.
De publicatiepraktijk van het OM vereist terughoudendheid Hoewel het OM niet verplicht is publiciteit te zoeken tijdens strafrechtelijk onderzoek, is dit vaste praktijk geworden. In het licht van de onschuldpresumptie (art. 6 lid 2 EVRM) en belangen van verdachten rijst de vraag of dit gerechtvaardigd is.
Cross-border gathering of evidence requires cross-border protection of legal professional privilege On August 18, 2026, a European Regulation will enter into force that deals with the cross-border obtaining of electronic evidence in criminal cases (E-evidence Regulation).
Tax Alert: Dutch Ministry of Finance issues VAT guidance on securities intermediary services On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.
Rli publicatie “Met Recht Balanceren” Stibbe advocaat Tijn Kortmann heeft bijgedragen aan de Rli publicatie “Met Recht Balanceren: juridisering in de leefomgeving” die op 26 juni 2024 is verschenen.
Repsol: Dutch parent company cannot simply be used as anchor defendant to create jurisdiction Foreign entities are often sued in the Netherlands on the basis of the ‘anchor defendant’ construction.
No reduction order for Shell on appeal: what does this mean? Shell climate case on appeal: no CO2 reduction order. What does this mean for the future? And for other companies?
The Municipalities Preferential Rights Act as a condition subsequent in Dutch real estate transactions The Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property.
Draft bill on the implementation of the CSDDD (WIVO) published The draft bill on international corporate responsibility (“WIVO”) was published for consultation on 18 November 2024, together with a draft explanatory memorandum. The WIVO implements the European Corporate Sustainability Due Diligence Directive.
Zes ongewenste wijzigingen door de Omgevingswet Na meer dan een decennium debat binnen en buiten de Eerste en Tweede Kamer en diverse keren uitstel lijkt de Omgevingswet (Ow) op 1 januari 2024 dan eindelijk in werking te treden.
FAQ: What does the energy savings obligation under the Activities Environmental Management Decree mean today and what changes will apply as of 1 July 2023? Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.
PFAS: the latest developments on its legal status and regulation Last summer, PFAS was frequently in the news, including a study by RIVM on PFAS in the blood of the Dutch population. This blog discusses the developments concerning the legal status and regulation of PFAS.
The Climate and Energy Memorandum 2025 and the recommendations of the Advisory Division The Advisory Division of the Council of State of the Netherlands is critical of the 2025 Climate and Energy Memorandum. The Netherlands is making little progress in achieving its climate targets for 2030. What recommendations does the Division make?