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The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.

There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations.

One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990.

Anna Collignon, Marieke Driessen, Valérie van ‘t Lam, Martin In de Braekt and Tom Barkhuysen authored a short paper included in Dutch Transformation Forum’s publication on the road to a sustainable future.

Co-legislators on the European Climate Law reached a provisional agreement on April 21, 2021. This Climate Law is one of the key elements of the European Green Deal, published by the European Commission in December 2019.

On 26 March 2021, the implementation agenda for the Clean Air Agreement was presented to the House of Representatives. This marks the start of a process of concretizing the arrangements for emission reduction, as laid down in the Clean Air Agreement. 

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

Marieke Driessen, Derk Lemstra and Rogier Raas participated in the CFO Forum - The Annual Meeting 2024, organised by our partner Transformation Forums, on 23 May 2024. You can read the insights of the meeting in the report.

This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies.

The economic consequences of the 'intelligent lockdown' for the commercial rental sector are slowly becoming visible. Examples of these consequences include a considerable drop in demand, forced closings, and government-imposed operating limitations.

Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten