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New double tax treaty concluded with the United Kingdom ratified by Luxembourg

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Informal views issued in agricultural industry and banana sector

The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Work-related Mobility of Persons Decree to enter into force on 1 July 2024

The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.

Frequent ESG disclosure issues under the EU Sustainable Finance framework explained

ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation.

ESG disclosure in equity prospectuses: current state of affairs

In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.

Bill for the Corporate Sustainability Reporting Directive Implementation Act (CSRD) submitted to the Lower House

The Bill for the Corporate Sustainability Reporting Directive Implementation Act was submitted to the Lower House on 13 January 2025.

Rules against deforestation: the effect and coming into effect of the Deforestation Regulation

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

Equity Capital Markets Insights Guide 2024

The Stibbe Equity Capital Markets (ECM) Insights Guide 2024 offers an overview of recent developments in the equity capital markets in the Netherlands, highlighting the key trends and legal developments.

Draft bill on the implementation of the CSDDD (WIVO) published

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.

EU institutions agree on Corporate Sustainability Due Diligence Directive: what to expect?

On 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Diligence Directive (“CSDDD”).

E-book: ‘Equal pay for women and men. Key new reporting requirements at European level’

To mark Equal Pay Day, we are publishing the e-book 'Equal pay for women and men. The most important reporting obligations at European level'.

Financial Regulation – Q2 2023 Update

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

Fewer or more consumer rights for a more sustainable world?

On the occasion of World Consumer Rights Day on 15 March, our consumer law experts discuss what legal measures can be taken to reduce the negative impact on climate.

Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024)

The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline.

Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’

By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.

Corporate social responsibility for Dutch companies: from B Corp to BVm

Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.

Belgian Competition Authority concludes first hybrid cartel proceedings

On 23 October 2023, the Belgian Competition Authority (the BCA) concluded its first hybrid cartel proceedings by imposing a fine of EUR 778.777 on CERP SA (CERP) for participating in anticompetitive practices in the pharmaceutical distribution sector.

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