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The draft bill on international corporate responsibility (“WIVO”) was published for consultation on 18 November 2024, together with a draft explanatory memorandum. The WIVO implements the European Corporate Sustainability Due Diligence Directive.

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.

In this blog post, we discuss the role that Scope 3 emissions can play in project permitting and environmental impact assessments. We do this in the light of a landmark decision by the UK Supreme Court on 20 June 2024.

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Heleen Kersten and Omar El Gachi contributed to the Legal 500 Country Comparative Guide: Mergers & Acquisitions The Netherlands.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

The European Commission will review a transaction thanks to Italy’s call-in powers. Even though the broad interpretation of Article 22 EUMR is off the table, deals that do not meet standard EU and national merger thresholds may still need to be notified.

On 17 Mar 2020, Dutch cabinet announced the first emergency support package to address corona crisis impact for the purpose of Work Retention and Self-Employed persons.

The Rotterdam District Court has annulled the Dutch Minister’s very first clearance of a blocked merger (between postal operators PostNL and Sandd), on grounds of public interest.

As of 10 March 2021, many financial market participants and financial advisers will be subject to new disclosure obligations following the entry into force of the EU Sustainable Finance Disclosure Regulation (SFDR) on 29 December 2019.

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.

The economic consequences of the 'intelligent lockdown' for the commercial rental sector are slowly becoming visible. Examples of these consequences include a considerable drop in demand, forced closings, and government-imposed operating limitations.

The public consultation on the Industry Carbon Tax Act (Wet CO2-heffing industrie) began on 24 April 2020. The government has already announced the carbon tax in the Climate Agreement.

Dutch law provides for an extension of the limitation period in relation to claims that were “deliberately hidden” from the creditor (article 3:321 (f) Dutch Civil Code).

This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d

Companies claiming abuse of dominance in civil proceedings have their work cut out for them, as demonstrated by a ruling of the Amsterdam Court of Appeal. Real estate association VBO had accused dominant online platform Funda of favouritism. However, in l