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In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

On 26 January 2023, the ACM announced that its priorities for 2023 would be the energy transition, the digital economy, and sustainability. This agenda is unsurprising in view of the ACM’s recent policy statements and enforcement actions.

On 14 December 2022, the Netherlands Authority for the Financial Markets, published amendments to the Further Regulation on the Supervision of the Conduct of Financial Undertakings under the Financial Supervision Act.

The Dutch Corporate Governance Code Monitoring Committee (the Committee) adopted the revised Dutch Corporate Governance Code (the 2022 Code) on 20 December 2022. 

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

This contribution discusses developments around the termination of LIBOR and its replacement benchmarks.

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023.

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.

Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

Marieke Driessen and Niek Groenendijk contributed the Dutch chapter on the law and practice of Debt Capital Markets in the multi-jurisdictional publication by to Getting the Deal Through/Lexology.

Companies beware: completed non-notifiable concentrations do not necessarily go scot-free. An ex post abuse-of-dominance investigation by national competition authorities (NCA) could still loom.

The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.

Where is the line between openness and protectionism in the European single market? At both EU and national level, more and more protective barriers against foreign investors and acquirers have been created in the international competition.

The Environment and Planning Act introduces two new policy instruments: the environmental strategy and the programme. In this blog post, we take a closer look at the nature and function of both instruments within the new environmental law system.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).