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Private Equity in the Netherlands: a Tax Update

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Corporate social responsibility for Dutch companies: from B Corp to BVm

Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.

The expansion of the ETS to include buildings, road transport and maritime transport: the bill to implement the amended ETS Directive

The bill to implement the changes to the European Emission Trading System (ETS) has been submitted to the Lower House. The bill envisages three major changes.

Preventing environmental damage through sustainable cooperation

Following the EC’s Horizontal Guidelines, the ACM and CMA have also published updated guidance on sustainability agreements. The approaches adopted by the three authorities are largely similar, but leave room for divergent assessments in some respects.

The impact of geopolitical developments on transactions: a tangled web of rules and hurdles

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.

Developments in DMA land: EU tags Big Tech as first Gatekeepers

The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA).

Guidelines vs Guidance: exclusionary abuse Guidelines due by 2025

The European Commission is seeking feedback on the adoption of Guidelines on exclusionary abuses of dominance under Article 102 TFEU. In the meantime, the Commission has amended its 2008 Guidance.

From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain

Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying.

First trip around the sun: FSR – one year in review

The Foreign Subsidies Regulation has celebrated one year of its application. Time for companies to take stock of the lessons learnt from key developments of this first year. However, ambiguities remain and more is yet to come. Watch this space!

Key Insights Stibbe Equity Capital Markets Seminar 2025

On Thursday 19 June 2025, Stibbe hosted its annual Equity Capital Markets Seminar. The gathering, hosted by Pieter Schütte and Nora Offergelt, was attended by over 70 capital markets participants.

National Agenda for Underground Hydrogen Storage: overcoming barriers for an essential link in energy transition

The Dutch government published its national agenda for underground hydrogen storage (National Agenda) on 4 July 2025. This blog outlines the National Agenda including specific envisaged regulatory actions and next steps scheduled for the coming year.

Dutch Supreme Court answers questions on setoff before and during bankruptcy and suspension of payments

The authors discuss a recent judgment by the Dutch Supreme Court that extends the right of setoff for banks before and during bankruptcy and suspension of payments.

Building quality assurance under the Environment and Planning Act

With the entry into force of the Environment Act ("Ow") on 1 January 2024, a new system of quality assurance will take effect in stages. In this blog post, we discuss the public law part of this new quality assurance system.

Commission publishes PSD3 and PSR Proposal; a tightening of the regulation of payment services providers in the EU

On June 28, 2023, the European Commission published a set of new legislative proposals, including PSD3, aimed at ushering in the digital era for payments and the broader financial sector, with a particular focus on consumers.

The Foreign Subsidies Regulation’s initial focus on China

Although the text of the Foreign Subsidies Regulation is not aimed at specific countries, the European Commission’s initial enforcement actions appear to be targeting Chinese subsidies.

Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps

In this Tax Alert we briefly discuss three recent tax developments.

ESG disclosure in equity prospectuses: current state of affairs

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

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