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Current developments in Dutch tax law

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

Stibbe ‘Netherlands Tax Firm of the Year 2021’

For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review.

To what extent does the WAMCA procedure allow for collective actions for damages due to breaches of the GDPR?

Whether it is possible to claim collective damages for an alleged breach of the GDPR by means of WAMCA proceedings has been a recent question within the mass damages practice. What information on this topic can be found in legislation, case law and litera

The European Health Data Space (EHDS): new opportunities and obligations for healthcare institutions

The European Health Data Space (EHDS) will enter into force on 25 March 2025. The aim of the new European Regulation (EU) 2025/327 on the EHDS is to optimise the exchange of and access to health information within the EU.

More sustainability and more investments: what European industry can expect from the Clean Industrial Deal

The European Commission wants to make European industry more competitive with the Clean Industrial Deal. This strategy should help the industry. In this blog we will explain how and when this will happen.

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.

Tax Alert - Update regarding the Dutch lucrative interest scheme, measures tackling dividend stripping and fragmenting of real estate companies

The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies.

CJEU confirms “right of explanation” in battle between trade secrets and algorithmic transparency

The CJEU's recent ruling emphasizes the GDPR's demand for algorithmic transparency in automated decisions, challenging companies to explain their logic. The decision also shows the difficulty of balancing such transparency with trade secret protection.

Structural sustainability cannot be enforced through liability

In her inaugural lecture at Leiden University on 22 March, Branda Katan spoke about enforcing sustainability through liability. The number of civil cases against companies is expected to increase in the coming years.

Public Mergers and Acquisitions in the Netherlands: overview

Björn van der Klip and Marc Habermehl contributed to Thomson Reuters’ note on Practical Law on Public Mergers and Acquisitions in the Netherlands.

Stibbe contributes to The International Comparative Legal Guide

Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.

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De publicatiepraktijk van het OM vereist terughoudendheid

Hoewel het OM niet verplicht is publiciteit te zoeken tijdens strafrechtelijk onderzoek, is dit vaste praktijk geworden. In het licht van de onschuldpresumptie (art. 6 lid 2 EVRM) en belangen van verdachten rijst de vraag of dit gerechtvaardigd is.

Stibbe advises: Pontegadea acquires minority stake in Q-Park as Interogo Holding increases investment

Stibbe advises Q-Park B.V. on Pontegadea Inversiones S.L.'s acquisition of a 20% stake from existing shareholders, including KKR.

Tax Alert: Dutch Supreme Court rules on interest-deduction limitation rule and fraus legis in private equity structure

Last Friday, on 19 December 2025, the Dutch Supreme Court issued a decision concerning an acquisition financing structure of a private equity fund.

International legal obligations of States in respect of climate change

The International Court of Justice has issued an advisory opinion on the climate change obligations of States. What obligations do countries have towards each other, and under what circumstances can they hold each other accountable?

Netherlands propose nature permit-free status for sustainability upgrades

The government wants to exclude sustainability from the permit requirement for nitrogen emissions. But in some cases, this is already possible. How does that work? In this blog, we discuss the proposal and its practical implications.

Proposal to simplify European environmental regulations: energy sector out of the nitrogen gridlock?

The European Commission wants to simplify environmental regulations for the benefit of energy infrastructure. Is the sector facing a nitrogen lock? This question and other proposals for acceleration are discussed in this blog.

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