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The year 2024 has been notable for developments in ESG. Climate cases, impactful new laws and regulations, and geopolitical developments have shaped – or will largely shape – companies' choices. Stibbe has been a key contributor to the Chambers ESG Guide.

Stibbe successfully represented Smurfit Westrock Recycling B.V. in proceedings before the District Court of Oost-Brabant concerning the introduction and expansion of a zero-emission zone in the municipality of Eindhoven.

On 26 June 2025, the Dutch energy regulator the Authority for Consumers and Markets (ACM) published for consultation a new prioritisation framework for electricity transport capacity requests.
The ACM invites market parties to submit their views.

De Afdeling heeft schaarse rechten uitgebreid naar begrotingssubsidies, waardoor overheden mededingingsruimte moeten bieden. Dit raakt vooral woningbouw en cultuur. Onderhandse subsidieverlening wordt beperkt tot strenge voorwaarden.

The European Court of Human Rights rules that governments have an obligation to take effective measures to meet climate targets and combat the harmful effects of climate change.

The ACM will, possibly as a prelude to an upcoming New Competition Tool, launch market investigations into five sectors. Companies are well-advised to prepare for upcoming market investigations and potential solutions for identified market failures.

Manon Cremers, Heleen Kersten, Frédérique van der Wegen and Sandra Rietveld contributed to the Chambers Global Practice Guide: Corporate Governance 2025 in the chapter about Law and Practice in the Netherlands.

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

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 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

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.

Manon Cremers, Heleen Kersten, Manuel Lokin and Sandra Rietveld contributed to Chambers: Corporate Governance in a chapter about Law and Practice in the Netherlands.

The EU's proposed Green Claims Directive has emerged as a potential new framework aiming to tackle greenwashing and help consumers make greener choices when purchasing a product or using a service. 

During the Stibbe Climate Conference, we discussed the challenges facing organisations in the areas of governance, finance & reporting and compliance & liability risks, and how organisations can anticipate such challenges.

The Stibbe ESG & Sustainability Conference took place on 25 June. The take aways on the two main topics Greenwashing vs. Greenbleaching and Climate Litigation can be found in a freely accessible one-pager.

On 23 January 2024, the ACM announced its priorities for 2024. The energy transition, the digital economy and sustainability are still on the ACM’s priority list, but now with better-equipped enforcement methods available.