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The Netherlands’ Budget Day 2025

On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures.

The dowry in the environment plan

In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.

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.

The EU Green Bond Standard

In the blog below, Jeroen van Eck of our Financial Markets team looks back on, and ahead to, the developments surrounding green bonds in the EU.

No reduction order for Shell on appeal: what does this mean?

Shell climate case on appeal: no CO2 reduction order. What does this mean for the future? And for other companies?

Geen reductiebevel voor Shell in hoger beroep: wat betekent dit?

Hoger beroep Shell-klimaatzaak: geen CO2-reductiebevel. Wat betekent dit voor de toekomst? En voor andere bedrijven?

Proposed amendments in the Dutch 2024 Tax Package related to ESG

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

PFAS: the latest developments on its legal status and regulation

Last summer, PFAS was frequently in the news, including a study by RIVM on PFAS in the blood of the Dutch population. This blog discusses the developments concerning the legal status and regulation of PFAS.

PFAS: de laatste ontwikkelingen rondom de juridische status en regulering

Afgelopen zomer was PFAS weer volop in het nieuws, met onder andere een onderzoek van het RIVM over PFAS in het bloed van de Nederlandse bevolking. In dit blog worden de ontwikkelingen rondom de juridische status en regulering van PFAS besproken.

The Climate and Energy Memorandum 2025 and the recommendations of the Advisory Division

The Advisory Division of the Council of State of the Netherlands is critical of the 2025 Climate and Energy Memorandum. The Netherlands is making little progress in achieving its climate targets for 2030. What recommendations does the Division make?

De Klimaat- en Energienota 2025 en de aanbevelingen van de Afdeling advisering

De Afdeling advisering is kritisch over de Klimaat- en Energienota 2025. Nederland boekt nauwelijks vooruitgang bij het halen van klimaatdoelen voor 2030. Welke aanbevelingen doet de Afdeling?

Court of Appeal overturns first instance judgment and establishes that several prestressing steel producers are liable for the potential loss alleged by Deutsche Bahn

The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules.

Signaleringsblog week 40: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode.

Het aanleveren van informatie over emissies en getransporteerd afval

Het milieujaarverslag is voor veel bedrijven bekend terrein. Maar er zijn wijzigingen op komst. In dit blog gaan wij in op die wijzigingen, de achtergrond en de juridische basis van deze verslaglegging en rapportageverplichting.

Emissiegegevens onder de Wet open overheid: waarom moet de minister informatie over boerenbedrijven openbaar maken?

In deze blog hebben wij het over emissiegegevens onder de Wet open overheid en over een recente uitspraak van de hoogste bestuursrechter over informatie over boerenbedrijven.

Tweede Kamer neemt Wijzigingswet accountancysector aan

Op 23 september 2025 heeft de Tweede Kamer het voorstel voor de Wijzigingswet accountancysector (voorheen: Wet toekomst accountancysector, hierna: Wijzigingswet) aangenomen.

Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.

Current developments in Dutch tax law

This Tax Alert provides an update on three relevant tax development.

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