Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 03 MARCH 2026

Changes To Bonus Rules In The Dutch Financial Supervision Act (Wft) - Key Developments

BUREN
BUREN
Contributor
BUREN

BUREN

BUREN is an independent, internationally oriented firm of lawyers, civil-law notaries and tax...

View firm profile
Explore more from BUREN

The proposed amendments to the Dutch Financial Supervision Act (Wet financieel toezicht - Wft) introduce a more targeted application of the 20% bonus cap.

NetherlandsFinance and Banking
Corinne Schot
Corinne Schot
Author LinkedIn connections

Executive Summary

The proposed amendments to the Dutch Financial Supervision Act (Wet financieel toezicht - Wft) introduce a more targeted application of the 20% bonus cap. The key change limits the scope to "identified staff" whose activities materially influence the risk profile of financial institutions, rather than applying it broadly to all employees. The House of Representatives (Tweede Kamer) of the Dutch Parliament has formally approved these amendments. The matter is now pending approval by the Senate (Eerste Kamer). Such approval is expected later this spring.

1. Key Differences from Current Wft Bonus Rules

Narrower Scope of Application

The fundamental change is that the 20% bonus cap will no longer apply to all employees, but only to "identified staff" whose activities materially influence the institution's risk profile.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

DNB Increases Focus On Late Statistical Reporting: What Reporting Entities Need To Know

The Dutch Central Bank (DNB) has introduced a revised enforcement policy that imposes administrative fines and penalty payment orders on designated reporting entities that repeatedly fail to submit statistical reports on time. Captive financial institutions, fund managers, securitisation vehicles, and certain holding and royalty companies must now ensure their governance frameworks support timely compliance...
NetherlandsFinance and Banking
Loyens & Loeff
Loyens & Loeff
Article

Status CCD II: Licence Application And Proportional Creditworthiness Assessment

The implementation of the revised Consumer Credit Directive (CCD II) introduces significant regulatory changes for consumer credit providers and intermediaries in the Netherlands. With the AFM already processing licence applications and new clarity emerging on creditworthiness assessments for 'buy now, pay later' services, market participants face evolving compliance requirements and potential enforcement approaches as the legislation moves through final approval stages.
NetherlandsFinance and Banking
Loyens & Loeff
Loyens & Loeff
Article

PSD2 And Intermediated Payments: CJEU Judgment Clarifies Scope

The Court of Justice of the European Union has ruled on whether an intermediary providing security deposit services falls within the scope of the Payment Services Directive 2. The judgment clarifies when funds transfer activities constitute regulated payment services versus ancillary functions to a primary business offering. This decision has significant implications for financial service providers operating in the European Union.
European UnionFinance and Banking
Arthur Cox
Arthur Cox
Article

China Cross-border Data Transfer: Enforcement Has Arrived

China's cross-border data transfer regime has moved from paper framework to active enforcement in 2026, with regulators issuing significant fines and new rules for both small and large data processors. The three-pathway framework of CAC security assessment, Standard Contract filing, and personal information protection certification is now fully operational, creating real compliance obligations for any business moving personal data out of China.
ChinaPrivacy
BUREN
BUREN
Article

China Revises Good Clinical Practice Rules

China's revised Good Clinical Practice for Drug Trials took effect on 1 September 2026, fundamentally reshaping the regulatory landscape for clinical trials by aligning domestic requirements with ICH E6(R3) standards. The new framework introduces streamlined regulations spanning just 54 articles across six chapters, while establishing comprehensive data governance requirements and clarifying ultimate accountability for sponsors, principal investigators, and clinical trial institutions. Companies conducting
ChinaFood, Drugs, Healthcare, Life Sciences
BUREN
BUREN
Article

Bankruptcy Of Hortilux, Agrilight And AP Nederland B.V.

Stefan van Wijk of BUREN has been appointed administrator following the bankruptcy of six Dutch companies operating under the Hortilux and Agrilight brands, which manufacture lighting installations for greenhouse horticulture and livestock housing. With over ten parties already expressing interest and intensive restart efforts underway, the administrator is preparing an information memorandum to facilitate potential acquisitions while maintaining operations in the interim.
NetherlandsInsolvency/Bankruptcy/Re-Structuring
BUREN
BUREN
Article

Practical Implications Of Consumption Restriction On Foreign Legal Representatives Of Chinese Companies

Foreign nationals serving as legal representatives of Chinese subsidiaries face significant practical consequences when their companies fail to comply with court judgments. Consumption restrictions may limit travel options, hotel stays, and other expenditures, while exit restrictions can prevent departure from China entirely. Understanding these enforcement measures and their implications is essential for foreign legal representatives operating in China's business environment.
ChinaLitigation, Mediation & Arbitration
BUREN
BUREN
Article

CJEU Provides Further Guidance On The Anti-abuse Rules Under The EU Parent-Subsidiary Directive

The Court of Justice of the European Union has ruled that Member States may deny dividend withholding tax exemptions under the Parent-Subsidiary Directive even when the receiving parent company maintains genuine economic activity. This landmark decision examines whether tax authorities can look beyond immediate corporate structures to assess the entire chain of transactions for artificial arrangements designed to obtain tax advantages.
European UnionTax
BUREN
BUREN
Article

Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
NetherlandsTax
BUREN
BUREN