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In Dutch legal practice, contracting parties often agree on exoneration clauses in commercial contracts.  Exoneration clauses limit or exclude the debtor’s liability.

De Ladder voor duurzame verstedelijking is verankerd in artikel 3.1.6 lid 2 van het Besluit ruimtelijke ordening en houdt de verplichting in om bij het toestaan van een nieuwe stedelijke ontwikkeling te motiveren dat daaraan behoefte bestaat.

On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.

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.

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

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

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.

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).

This blog is one of the blogs in a series called “Commercial contracts in the Netherlands”. It is discussed as to under which circumstances third parties can hold the intermediary liable for damage suffered due to unauthorized representation.

Vennootschappen en andere juridische entiteiten hadden tot 27 maart 2022 voor de registratie van hun UBO’s (ultimate beneficial owners) bij het Nederlandse UBO-register. Het voldoen aan de UBO-registratie blijft actueel.

On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o

Vandaag (7 juli 2020) is bekend geworden dat het UBO-register live gaat op 27 september 2020. De Wet tot implementatie van het UBO-register (“Implementatiewet”) en het bijbehorende inwerkingtredingsbesluit zijn vandaag in het Staatsblad verschenen.