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Under Dutch law, the general principle is that contracts only have legal effects for the contracting parties themselves. In principle, contracts have no legal effects for third parties.

In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause.

In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.”

Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.

The Dutch Data Protection Authority ("DPA") has published its new Fining policy for Administrative Fines.

A team of Stibbe lawyers from our Brussels, Luxembourg and Amsterdam offices have authored the BeNeLux sections of the Private M&A 2023 chapters published by Lexology Getting the Deal Through.

In a recent judgement of 18 October 2022, the Belgian Court of Cassation has weighed the fundamental right to privacy against the equally fundamental right to information and freedom of expression.

On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.

The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers.

The Commission’s guidelines on collective agreements clarify the manoeuvre room solo self-employed persons have under the competition rules to collectively boost their working conditions. A Directive on platform work working conditions is on the way.

De veelbesproken stikstofdoelen zijn vastgelegd in de Wet natuurbescherming en in het coalitieakkoord aangescherpt.

De overheid zal (wederom) dwangsommen moeten betalen indien de IND niet binnen de termijn op asielaanvragen beslist.

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

This article discusses the main considerations when considering and structuring forward deals.