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Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships

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.

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.

The anti-SLAPP Directive has legal effect

Litigation against, for example journalists, NGOs, and human rights defenders could effectively silence them. To prevent this, the European Parliament and the Council of the European Union recently adopted the anti-SLAPP Directive.

Stibbe advises on landmark multi-family residential transaction in Brussels

Stibbe acted as legal counsel to ION Residential Platform (IRP), a joint venture between ION, Bouwinvest, and CBRE IM, in its most recent acquisition of 100% of the shares in Calevoet Land from developers LIFE and Miix.

Take aways Stibbe ESG & Sustainability Conference 2024

The Stibbe ESG & Sustainability Conference took place on 25 June. The take aways on the two main topics Greenwashing vs. Greenbleaching and Climate Litigation can be found in a freely accessible one-pager.

Greenwashing in the EU financial markets: sustainable finance status update

The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such?

On repeat but louder: the ACM’s 2024 priorities

On 23 January 2024, the ACM announced its priorities for 2024. The energy transition, the digital economy and sustainability are still on the ACM’s priority list, but now with better-equipped enforcement methods available.

The future of nuclear power in the Netherlands (part 2): Borssele preferred site for two new nuclear power plants

On 9 December 2022, Minister Jetten for Climate and Energy presented to the Second Chamber of the House of Representatives his further elaboration of the coalition agreement's intentions on nuclear energy.

The EU Omnibus

On 26 February, the European Commission presented the proposal for an omnibus regulation aimed at simplifying and streamlining European sustainability legislation.

Q&A document published on the new Dutch tax classification rules for (foreign) entities

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.

Decree on tax classification of foreign entities published

On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

The European AI Continent Action Plan

On April 9, 2025, the European Commission (EC) presented its new AI Continent Action Plan (the ‘Plan’), setting out a strategic agenda to accelerate the adoption and development of AI throughout the EU.

Stibbe assists the Vereniging Gelijkberechtiging Grondbezitters in reaching a settlement regarding state aid for nature managers

Stibbe successfully represented the Vereniging Gelijkberechtiging Grondbezitters (VGG) in a long-running dispute concerning government subsidies for land purchases by Natuurmonumenten and the twelve Provincial Landscapes.

New ROZ model for the lease of 290 business premises

After more than ten years, the Dutch Real Estate Council (ROZ) has adopted a new version of the model lease for 290 business premises and the accompanying general provisions.

Climate Plan 2025-2035 and recommendations of the Advisory Division

In this article, we address the Climate Plan 2025-2035 and the opinion of the State Council's Advisory Division.

Getting the Deal Through - Debt Capital Markets

Marieke Driessen and Niek Groenendijk contributed the Dutch chapter on the law and practice of Debt Capital Markets in the multi-jurisdictional publication by to Getting the Deal Through/Lexology.

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).

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