135 results Draft bill published to exclude RETT concurrence exemption for share deals The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. The 2025 Spring Memorandum of the Dutch Ministry of Finance 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. 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 EU Green Claims Directive The EU's proposed Green Claims Directive has emerged as a potential new framework aiming to tackle greenwashing and help consumers make greener choices when purchasing a product or using a service. 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. Ratification of European Climate Law and unveiling of the ‘Fit for 55’ climate package Recent developments gave rise to write this update: the European Parliament has ratified the Climate Law and confirmed the goal of the European Union on climate neutrality by 2050. The Netherlands' Budget Day 2022 On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan). Sense and sensibility in sustainability collaborations The ACM’s push for companies to come forward for an antitrust blessing of their sustainability solutions is paying off. The ACM has again given informal guidance to companies wishing to make sustainability agreements. Extended producer responsibility for textiles from 2025: what does this mean for textile producers in the Netherlands? Sinds 1 juli 2023 is het Besluit uitgebreide producentenverantwoordelijkheid textiel in werking getreden. The Netherlands’ Budget Day 2024 On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen). Participation under the Environment and Planning Act Under the Environment and Planning Act (Omgevingswet), there is a commitment to implement more early participation. The extensive preparation procedure (uniforme openbare voorbereidingsprocedure) remains the main and most elaborate source of participation Developments around the termination of LIBOR and its replacement benchmarks This contribution discusses developments around the termination of LIBOR and its replacement benchmarks. Abolition of Pledge Prohibitions: New Law in Force The Dutch law on the Abolition of Pledge Prohibitions marks a significant shift in Dutch commercial law, aimed at transforming the landscape for small and medium-sized enterprises to use their receivables as collateral and improve access to financing. Reporting for non-EU AIFMs as of Q1 2023 Effective from Q1 2023, the Netherlands Authority for the Financial Markets (the “AFM”) indicated that it will require AIFMs who have notified AIFs for marketing under Article 36/Article 42 AIFMD to submit Periodic Reports. Forewarned is forearmed: RPM still top of mind The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers. The new Luxembourg FDI Screening Law On 18 July 2023, the Luxembourg law of 14 July 2023 establishing a mechanism for the national screening of foreign direct investments likely to undermine security or public order has been published in the Official Journal of the Grand Duchy of Luxembourg. Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice. The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question? The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline. Pagination Previous page Page 5 Current page 6 Page 7 Page 8 Next page
Draft bill published to exclude RETT concurrence exemption for share deals The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate.
The 2025 Spring Memorandum of the Dutch Ministry of Finance 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.
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 EU Green Claims Directive The EU's proposed Green Claims Directive has emerged as a potential new framework aiming to tackle greenwashing and help consumers make greener choices when purchasing a product or using a service.
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.
Ratification of European Climate Law and unveiling of the ‘Fit for 55’ climate package Recent developments gave rise to write this update: the European Parliament has ratified the Climate Law and confirmed the goal of the European Union on climate neutrality by 2050.
The Netherlands' Budget Day 2022 On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).
Sense and sensibility in sustainability collaborations The ACM’s push for companies to come forward for an antitrust blessing of their sustainability solutions is paying off. The ACM has again given informal guidance to companies wishing to make sustainability agreements.
Extended producer responsibility for textiles from 2025: what does this mean for textile producers in the Netherlands? Sinds 1 juli 2023 is het Besluit uitgebreide producentenverantwoordelijkheid textiel in werking getreden.
The Netherlands’ Budget Day 2024 On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).
Participation under the Environment and Planning Act Under the Environment and Planning Act (Omgevingswet), there is a commitment to implement more early participation. The extensive preparation procedure (uniforme openbare voorbereidingsprocedure) remains the main and most elaborate source of participation
Developments around the termination of LIBOR and its replacement benchmarks This contribution discusses developments around the termination of LIBOR and its replacement benchmarks.
Abolition of Pledge Prohibitions: New Law in Force The Dutch law on the Abolition of Pledge Prohibitions marks a significant shift in Dutch commercial law, aimed at transforming the landscape for small and medium-sized enterprises to use their receivables as collateral and improve access to financing.
Reporting for non-EU AIFMs as of Q1 2023 Effective from Q1 2023, the Netherlands Authority for the Financial Markets (the “AFM”) indicated that it will require AIFMs who have notified AIFs for marketing under Article 36/Article 42 AIFMD to submit Periodic Reports.
Forewarned is forearmed: RPM still top of mind The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.
The new Luxembourg FDI Screening Law On 18 July 2023, the Luxembourg law of 14 July 2023 establishing a mechanism for the national screening of foreign direct investments likely to undermine security or public order has been published in the Official Journal of the Grand Duchy of Luxembourg.
Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.
The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question? The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.