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On 14 March 2023, the House of Representatives passed the legislative proposal Monitoring equal opportunities in recruitment and selection (wetsvoorstel Toezicht gelijke kansen...

On 17 December 2021, the CSSF, being the Luxembourg competent authority under the Transparency Law, published a press release outlining a list of areas to which particular attention will be paid...

ESMA published on 18 November 2022 a Consultation Paper on Guidelines on funds' names using ESG or sustainability-related terms (the "ESMA Guidelines") in order to prevent greenwashing risk.

On 1 November 2023, the Luxembourg law of 7 August 2023 on business preservation and modernisation of bankruptcy law (the Restructuring Law) entered into force.

Luxembourg continues to consolidate its position as one of Europe's premier hubs for captive insurance and reinsurance.

Environmental clauses are transforming commercial leases into tools for environmental management, driven by ESG requirements and sustainable finance constraints. As green leases become increasingly standard in Luxembourg's real estate market, landlords and tenants must navigate new obligations around energy performance, reporting requirements, and cost-sharing arrangements. The legal drafting of these clauses requires precision to balance environmental goals with practical implementation and preserve asset

Virtual Asset Service Providers (VASPs) are already subject to anti-money laundering / terrorist financing (ML/TF) obligations.

On Budget Day 2024, the Dutch government announced that the gradual scaling back of the 30%-ruling to a 10%-ruling would be reversed. Instead, a 27%-ruling would be introduced, and the government announced...

The Dutch Supreme Court has ruled on a fundamental question in pension law: can a company be required to participate in an industry-wide pension fund if it performs only minimal activities within that industry's scope?

Recently, the Supreme Court ruled on the balancing of interests that must be made in case an employer wishes to unilaterally change the terms and conditions of employment.

Four recent Dutch court judgments from summer 2026 provide critical guidance on share pledge enforcement proceedings, addressing key questions about interested party status, legitimate pledgee objectives, and evidentiary requirements for demonstrating maximum proceeds. These decisions clarify the legal framework while highlighting the importance of transparent market testing and the flexibility available to secured creditors pursuing debt-for-equity strategies.

The Dutch Government has introduced significant changes to employee benefits taxation, including adjustments to travel allowances, company car taxation, and pension thresholds.

On 12 February 2024, an independent working group of Dutch officials and external counsels (Working Group) published an extensive building blocks report to improve the Dutch tax system.

We summarise the latest developments and explain the next steps regarding Pillar One's Amount A and Amount B. We also include the Dutch position on this matter...

In January 2025, the processing of periodic VAT returns (the "VAT chain") will change in Belgium.

As of today, the EU Data Act comes into force across the European Union. Part of a broader package of digital legislation, this regulation establishes...

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed. These changes bring investment funds that are structured...

The Dutch draft Implementation Decree for the revised Consumer Credit Directive was published for consultation on 22 December 2025. The decree provides further details on the creditworthiness...