The Luxembourg tax authorities (LTA) have just published a new circular on tax treaty-based mutual agreement procedures (MAPs).

An AI assistant capable of drafting deeds and guiding an individual through the courts: it's no longer science fiction.

The coalition parties that will form the next Dutch government published the coalition agreement, including their strategic priorities, on 30 January 2026.

The Dutch House of Representatives has adopted a private member's bill introducing call-in powers for the Dutch competition authority ACM, enabling review of below-threshold transactions while simultaneously raising mandatory notification thresholds. This reform shifts Dutch merger control from a purely threshold-based system toward a discretionary, risk-based regime that could significantly impact dealmakers pursuing roll-up strategies, buy-and-build models, or acquisitions in concentrated markets.

On April 18th, the Spring Memorandum (Voorjaarsnota) was announced, introducing a more favourable regime for employee stock option plans in startups and scale-ups. The proposed regime offers employees...

A recent ruling by the Dutch Commission for Human Rights has challenged the long-standing country-of-residence principle in international shipping, which allows different pay scales for seafarers based on their country of residence. The decision raises fundamental questions about equal treatment, the competitiveness of the Dutch maritime sector, and whether the practice of paying crew members differently for the same work can continue under Dutch law.

On 24 November 2023, the internet consultation closed on the bill on amending reintegration obligations in the second year of illness for employees of small and medium-sized employers.

US fund managers (USFMs) regularly set up an office in Europe to accommodate European deal sourcing, European capital raising and/or to manage their European asset acquisition vehicles.

The Administrative Court for Trade and Industry (CBb, College van Beroep voor het bedrijfsleven) has annulled the prioritisation framework for electricity transmission requests of the Dutch Authority for Consumers.

The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax, also when the manager does not acquire any economic interest with these shares.

The Dutch Central Bank calls on Dutch financial holding companies to apply for an authorisation or dispensation to comply

On 30 September 2025, the Dutch government intervened in the semiconductor company Nexperia by imposing restrictive measures affecting its assets, intellectual property, business operations, and personnel.

In the year 2023, an increasing number of jurisdictions subjected foreign and national investments to prior screening by means of a system known as ‘foreign direct investment screening'.

As of 1 January 2026, the Dutch public sector has introduced a broader and more stringent framework for information security in government contracts.

Today, on 12 November 2024, the Court of Appeal of The Hague ruled in appeal in the Dutch climate case between Friends of the Earth Netherlands...

In the beginning of 2023, the draft 'Affordable Rent Act' (Wet betaalbare huur) was published. This Act intends to regulate mid-market rents in the Netherlands and amends the current rent regulation as per 1 January 2024.

As of today, the updated edition of our book ‘Investing in real estate in the Netherlands' is available. This book provides (foreign) companies that invest...

The updated 2026 edition of our publication ‘Investing in real estate in the Netherlands' is now available.

Last week, the Court of Appeal of Amsterdam issued a court ruling dealing with the taxation of an indirectly held lucrative interest by an individual making use of the 30%-ruling.

Recently, on 25 October 2024, the Supreme Court ruled that the rules for expiring participations extend to options on qualifying participations.