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Het Nederlandse UBO-register is op 27 september 2020 live gegaan. Vennootschappen en andere juridische entiteiten die voor 27 september 2020 zijn opgericht, hebben tot 27 maart 2022 de tijd voor de registratie van hun UBO’s (ultimate beneficial owners).

As noted in our Short Read of 7 April 2020, the Organisation for Economic Cooperation and Development (“OECD”) Secretariat issued preliminary guidance on several tax issues arising from the COVID-19 pandemic on 3 April 2020 (the “April Guidance”).

De rechtsregel uit het Varkens in Nood-arrest geldt voor alle belanghebbende partijen bij Aarhus-besluiten, dus niet alleen voor non gouvernementele organisaties.

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

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.

The ACM’s list of 2021 focus areas is out. Whereas the digital economy and the energy transition are repeats from last year, the effects of the COVID-19 crisis is a new, although somewhat unsurprising, designated focal point.

Companies confronted with antitrust investigations and fines may find safeguard behind the rules governing limitation periods (often termed ‘statutes of limitation’). However, two preliminary rulings by the European Court of Justice (ECJ) show that those

On 6 July 2021, the Amsterdam Court of Appeal had to decide whether the pragmatic approach of the Amsterdam District Court, which had applied Dutch law to all air freight cartel damages claims, could be upheld.

On 1 July 2021, the Dutch Authority for Consumers and Markets (ACM) imposed a fine of EUR 19.5 million on drug manufacturer Leadiant for excessive pricing of their orphan drug CDCA-Leadiant.

On 9 July 2021, the Commission published its draft revised Vertical Block Exemption Regulation (VBER) and the accompanying Vertical Guidelines.

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

Voor inrichtingen waarvoor op grond van de Wabo een omgevingsvergunning milieu is vereist, gelden naast de vergunningvoorschriften ook algemene regels op grond van het Activiteitenbesluit.

Only months after suspending an investigation into a possible wage-fixing cartel, the Dutch Authority for Consumers and Markets (ACM) has warned employers, employers’ organisations, and trade associations to not engage in no-poach agreements. 

On Wednesday 19 January, a webinar took place concerning current affairs in the circular economy and administrative law. The webinar was held by the VMR Jong working group of the Environmental Law Association (Vereniging voor milieurecht Jong).

Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.

An important and frequently asked question is how companies should deal with information requests from regulators. In this blog, we provide various guidelines and an update on recent developments.

On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.