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The Insurance Recovery and Resolution Directive (IRRD) was published in the Official Journal of the EU on 8 January 2025. The IRRD introduces a new regulatory framework aimed at strengthening the stability and resilience of the EU insurance sector.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars provide a detailed analysis of recent tax developments in Dutch regulations concerning entity classification and anti-base-erosion rules.

Zoya Zalmai and Thijs van Vliet contributed to the commentary on the Dutch Minimum Tax Act 2024 published in the online Dutch tax database NDFR.

The Council of State has changed its case law on internal and external netting. This has major implications for activities involving nitrogen. In this blog Anna Collignon discusses the new case law.

Today (23 June 2020), the Dutch Senate adopted the bill to implement the Dutch Ultimate Beneficial Owner (''UBO'') register (''UBO register''). We expect the Act to enter into force soon.

Vandaag (23 juni 2020) heeft de Eerste Kamer het wetsvoorstel tot implementatie van het UBO-register aangenomen. Wij verwachten dat de wet nu spoedig in werking kan treden.

In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D

Competition authorities are temporarily ‘green-lighting’ certain collaboration initiatives to safeguard the supply of essential products in light of the COVID-19 outbreak.

The Minister of Economic Affairs and Climate Policy presented the ‘Government strategy on hydrogen’ (Kabinetsvisie Waterstof, also available in English) by means of a letter addressed to the Dutch House of Representatives (Tweede Kamer) on 30 March 2020.

The European Commission’s competition policy agenda stretches to 2024 and contains plans for many new or revised rules and guidelines.

The District Court Noord-Nederland recently allowed the trustees in bankruptcy of Northsea shrimp trading company Heiploeg to recover part of a EUR 27 million cartel fine from a former director.

The results of the European Commission’s evaluation of the Vertical Block Exemption Regulation (VBER) call for more clarity and convergence in the interpretation of certain (online) vertical restrictions.

The Act on confirmation of private restructuring plans – which introduces a framework allowing debtors to restructure their debts outside formal insolvency proceedings (the “Dutch Scheme“) – was adopted by the Dutch Senate on 6 October 2020.

Coronavirus measures are impacting many different areas of society and the economy. The European Emission Trading System (ETS) for CO2 emission allowances is also being affected.

In the Netherlands, it is possible for a representative entity to bring a "collective action" on an "opt-out basis" under article 3:305a of the Dutch Civil Code (the "DCC"). However, under the current provisions in Dutch law, the representative entity is

On 29 January 2019, the Dutch House of Representatives approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). This proposal aims to amend article 3:305a DCC to enable collective

On 19 March 2019, the Dutch Senate approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). As the legislative proposal did not give rise to any debate in the Senate, it was passe