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Tax Alert – Update Letter published on issues and solutions regarding the new definition of the FGR

On 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

Stibbe advises Aquafin

Stibbe successfully assisted Aquafin with the entire procurement and contracting process for the development of a new sludge treatment installation.

The Netherlands' Budget Day 2022

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

EFTA Court: end-use emissions must be assessed in an EIA before fossil fuel project approvals

The EFTA Court held that end-use emissions from oil and gas consumption are effects of extraction projects. Guan Schaiko and Sofie Ulrix analyse advisory opinion E-18/24 and the legal obligation to include Scope 3 emissions under the EIA Directive.

EU Compass: Boosting competitiveness as North Star

Are ‘European champion’ companies walled off from unfair (foreign) competition the future? The European Commission recently presented its Competitiveness Compass to navigate the European Union to strengthened competitiveness.

Costly Capsules: Court calls foul on Leadiant

On 13 February 2025, the District Court of Rotterdam upheld the ACM’s approach in its ruling on the appeal against the regulator’s first-ever excessive pricing fine.

The Netherlands published the legislative proposal for Pillar Two implementation

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 project decision

The projectbesluit (project decision) is one of the six core instruments of the Omgevingswet (Environment and Planning Act). It is a new instrument. This post describes the main features of the project decision and how it is applied.

Solace for companies seeking guidance on sustainability agreements

Now that the European Commission adopted the revised Horizontal Guidelines (HGs), including the new chapter on sustainability agreements, companies wishing to set up sustainability initiatives finally have more certainty on the applicable guidance.

ECB’s review of management bodies of EU banks

Early 2023, the European Central Bank (ECB) conducted a review of management bodies in a sample of 20 banks across the European Union.

Climate litigation and ‘fair share’: how fast should the government act to combat climate change?

In this article, Ali al Khatib and Tess Linders address climate litigation and what is known as the ‘fair share’ of governments.

The Netherlands’ Budget Day 2024

On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).

Spooked no more: antitrust safe harbour for solo self-employed persons

The Commission’s guidelines on collective agreements clarify the manoeuvre room solo self-employed persons have under the competition rules to collectively boost their working conditions. A Directive on platform work working conditions is on the way.

Shareholding filings by listed companies and their shareholders

Navigating the various AFM shareholding notification obligations in the Netherlands for listed companies and their shareholders can be complex. Emilie Renardel de Lavalette published an article breaking down the required filings.

The future of nuclear power in the Netherlands (part 3): the project procedure has started!

A Notification of Intention and Participation for the construction of two new nuclear power plants was published in the Government Gazette on 22 February 2024.

Mandatory asbestos certificate

As from 23 November 2022, an asbestos certificate will be required for most buildings built prior to 2001 in the Flanders Region, which are sold or otherwise transferred.

Reporting for non-EU AIFMs as of Q1 2023

Effective from Q1 2023, the Netherlands Authority for the Financial Markets (the “AFM”) indicated that it will require AIFMs who have notified AIFs for marketing under Article 36/Article 42 AIFMD to submit Periodic Reports.

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