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

On 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Diligence Directive (“CSDDD”).

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

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.

On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two.

In this blog, Marieke Driessen and Niek Groenendijk of our Financial Markets team discuss the EU green bonds regulation which will start applying in 2024. 

The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.

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