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The Netherlands has published the implementation decree in respect of the EU Directive and EU Regulation on cross-border distribution of funds. This means that the (pre)marketing of units in investment funds will be subject to new rules from 6 November 20

The ICLG to Restructuring & Insolvency 2021 covers common issues in restructuring and insolvency, incl. issues that arise when a company is in financial difficulties, restructuring options, insolvency procedures, tax, employees and cross-border issues.

The draft temporary bill on Expedited Liquidation Transparency presented by the Dutch Minister of Justice on 28 June 2021 aims to increase transparency, improve protection of creditors and reduce the risk of abuse.

The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.

In deze bijdrage bespreekt Ea Visser de beschikkingen inzake Estro en PCM. Daarna gaat zij in op het politieke initiatief dat is genomen inzake de rechten van de OR bij private-equitytransacties en de reactie daarop.

Op 1 januari 2021 is de Wet Homologatie Onderhands Akkoord ("WHOA") in werking getreden.

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.

Marc Fyon et Viktor Pokorny examinent et comparent le régime applicable aux actions sans droit de vote et aux parts bénéficiaires à l'ère du Code des sociétés et associations dans la Revue pratique des sociétés (RPS-TRV).

On 1 January 2021, the legislative framework for court-approved restructurings of debts outside formal insolvency proceedings (hereafter referred to as the ‘Dutch scheme’, or simply, the ‘scheme’) entered into force.

Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International.