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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.

The Foreign Subsidies Regulation – beware and get your data ready!

Earlier this year, the Foreign Subsidies Regulation (FSR) entered into force to close a loophole in EU regulations aimed at creating a level playing field within the internal market.

Abuse: an access request you can’t refuse?

The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance.

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.

Ingmar de Groot

Partner Amsterdam

Amendment to the Waste Framework Directive: measures to restrict fast fashion and to combat food waste.

The European Waste Framework Directive has been amended and now contains rules for Member States to restrict the fast fashion industry and combat food waste. In this blog, we discuss the changes and what is expected of Member States.

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 Ministry of Finance issues VAT guidance on securities intermediary services

On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.

CSRD & CSDDD: Recent European Developments in Sustainability

In recent years, the EU has considerably strengthened its legal arsenal around sustainability by imposing requirements on companies to assess, prevent, and mitigate the negative impact of their activities on human rights and the environment.

Mitch Windsor

Senior Associate Brussels

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.

Ready, set, go! The Dutch national security screening FDI regime takes off

The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023.

Widening the net: The Dutch government proposes to broaden the scope of the Vifo Act

The Vifo Act continues to evolve: Dutch government to extend the scope of the general Dutch FDI screening regime to cover six additional technologies.

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