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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.

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

The year 2024 has been notable for developments in ESG. Climate cases, impactful new laws and regulations, and geopolitical developments have shaped – or will largely shape – companies' choices. Stibbe has been a key contributor to the Chambers ESG Guide.

On 26 June 2025, the Dutch energy regulator the Authority for Consumers and Markets (ACM) published for consultation a new prioritisation framework for electricity transport capacity requests.
The ACM invites market parties to submit their views.

De Afdeling heeft schaarse rechten uitgebreid naar begrotingssubsidies, waardoor overheden mededingingsruimte moeten bieden. Dit raakt vooral woningbouw en cultuur. Onderhandse subsidieverlening wordt beperkt tot strenge voorwaarden.

On 29 April 2025, the Belgian Competition Authority announced its sectoral and strategic priorities. These priorities reflect a confident authority that seeks to strengthen its enforcement tools to meet new challenges in competition law.

The European Court of Human Rights rules that governments have an obligation to take effective measures to meet climate targets and combat the harmful effects of climate change.

The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests.

A potential major overhaul of EU merger control review began on 8 May 2025. Time for stakeholders to speak up about whether and particularly how the European Commission should incorporate wider strategic or societal objectives into its merger assessments.

Companies have a new and improved tool for the competitive assessment of their conduct and intended acquisitions. The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement.

The ACM will, possibly as a prelude to an upcoming New Competition Tool, launch market investigations into five sectors. Companies are well-advised to prepare for upcoming market investigations and potential solutions for identified market failures.

Manon Cremers, Heleen Kersten, Frédérique van der Wegen and Sandra Rietveld contributed to the Chambers Global Practice Guide: Corporate Governance 2025 in the chapter about Law and Practice in the Netherlands.

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

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).

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.