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National Agenda for Underground Hydrogen Storage: overcoming barriers for an essential link in energy transition

The Dutch government published its national agenda for underground hydrogen storage (National Agenda) on 4 July 2025. This blog outlines the National Agenda including specific envisaged regulatory actions and next steps scheduled for the coming year.

Contractual clauses prohibiting the transferability or pledgeability of business claims could become void in the near future

We discuss a draft bill to declare contractual clauses limiting the transferability and/or pledgeability of claims in business relations void, and call upon the Dutch Senate to reconsider at least its applicability to existing contracts.

Asset intensive reinsurance agreements – new requirement to obtain DNB’s prior consent

As of 1 January 2025, Dutch insurers must obtain the Dutch Central Bank’s prior consent before making any amendments to, or entering into an asset-intensive reinsurance agreement that allows the reinsurer to hold assets in a third country.

Equity raises: prospectus exemptions and share issuance approvals

In this note we discuss the interplay between prospectus exemptions and share issuance authorisations of listed Dutch companies. Prospectus exemptions are expanded under the EU Listing Act, but will Dutch issuers be able to take full advantage?

Een herbezinning op het additionaliteitsvereiste

Deze publicatie behandelt een herbezinning op het additionaliteitsvereiste in het Nederlandse natuurbeschermingsrecht, ruim een jaar na de Rendac- en Amercentrale-uitspraken van de Afdeling Bestuursrechtspraak van de Raad van State op 18 december 2024.

Building quality assurance under the Environment and Planning Act

With the entry into force of the Environment Act ("Ow") on 1 January 2024, a new system of quality assurance will take effect in stages. In this blog post, we discuss the public law part of this new quality assurance system.

Kwaliteitsborging voor het bouwen onder de Omgevingswet

Met de inwerkingtreding van de Omgevingswet (“Ow”) per 1 januari 2024 doet een nieuw stelsel van kwaliteitsborging gefaseerd zijn intrede. In dit blogbericht gaan wij in op het publiekrechtelijke deel van dit nieuwe stelsel van kwaliteitsborging.

The EU Corporate Sustainability Due Diligence Directive

In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD).

The Netherlands’ Budget Day 2025

On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures.

Google Android-ruling: Commission flunks AEC test once again

The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector.

The dowry in the environment plan

In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.

The Foreign Subsidies Regulation’s initial focus on China

Although the text of the Foreign Subsidies Regulation is not aimed at specific countries, the European Commission’s initial enforcement actions appear to be targeting Chinese subsidies.

The EU Green Bond Standard

In the blog below, Jeroen van Eck of our Financial Markets team looks back on, and ahead to, the developments surrounding green bonds in the EU.

Proposed amendments in the Dutch 2024 Tax Package related to ESG

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

Court of Appeal overturns first instance judgment and establishes that several prestressing steel producers are liable for the potential loss alleged by Deutsche Bahn

The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules.

Signaleringsblog week 40: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode.

Tweede Kamer neemt Wijzigingswet accountancysector aan

Op 23 september 2025 heeft de Tweede Kamer het voorstel voor de Wijzigingswet accountancysector (voorheen: Wet toekomst accountancysector, hierna: Wijzigingswet) aangenomen.

Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.

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