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In December 2022, the Dutch Corporate Governance Code (the "DCGC") was updated for the first time since 2016. Amendments on ESG topics, such as sustainability, diversity & inclusion and company culture...

On 22 October 2025, the Rotterdam District Court delivered a verdict in a case that may have significant implications for many companies.

On 15 December 2025, the Dutch Council of State (CoS; in Dutch: Raad van State) issued a critical opinion on the draft bill on transfer of undertaking in bankruptcy...

On 27 May 2024, the draft bill on transfer of undertaking in bankruptcy (in Dutch: Wetsvoorstel overgang van onderneming in faillissement, the WOVOF) was made available for internet consultation.

The current market conditions of the construction and project development sector may prompt extra attention to insolvency-related safeguards in building contracts with (sub)contractors.

On 7 November 2024, the Court of Justice of the European Union (CJEU) handed down its preliminary ruling in the case C-782/22 regarding the EU compatibility of the Dutch dividend withholding tax regime.

On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.

A recently published Royal Decree formalised the entry into force date of the revised Dutch corporate income tax loss relief rules at 1 January 2022.

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds' may under certain conditions also encompass tax-compliance services, ...

The EU's Taxation Omnibus proposal aims to expand the Parent-Subsidiary Directive to include pension funds and eliminate minimum ownership thresholds, potentially removing significant tax obstacles for cross-border EU investments. Meanwhile, the Netherlands has introduced temporary relief measures for collective investment vehicles (FBIs) affected by recent tax classification reforms, providing a pragmatic solution for pension funds navigating new transparency requirements.

The Netherlands has introduced new tax classification rules for investment entities, creating potential compliance challenges for fiscal investment institutions (FBIs) regarding profit distribution and financing limitations. A temporary seven-year approval now allows FBIs to maintain their previous treatment of certain interests that became transparent under the 2025 reforms, providing crucial relief for existing fund structures.

Inflationary pressures observed worldwide in 2022 and 2023 appear to have eased as inflation rates in advanced and emerging economies have halved on average, whereas in Switzerland it now stands at 1.4%.

On 20 September 2024, the Supreme Court answered the question whether the duty to complain under Article 6:89 of the Dutch Civil Code also applies to wage claims in the employment relationship.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes the impact of tax credits on the Pillar Two (‘P2') position of US MNEs.

On November 25, 2021, the European Commission released a proposal COM(2021)721 to amend Directive 2011/61/EU on Alternative Investment Fund Managers (the AIFMD).

The EUGC appears to accept this would be the case even if there is no arm's length principle clearly laid down in domestic law.

On 13 December 2021 the Dutch government answered parliamentary questions concerning the recognition and enforcement of post-Brexit UK judgments in the Netherlands (the Answers).