ArticleFinal Green Light To The 'Corporate Sustainability Due Diligence Directive' (CSDDD)On April 24, 2024, the European Parliament gave final approval to the proposed ‘Corporate Sustainability Due Diligence Directive' (CSDDD).NetherlandsCorporate/Commercial LawBUREN
ArticleOverzicht WHOA Uitspraken 2021 – 2023De Wet Homologatie Onderhands Akkoord (de WHOA) is op 1 januari 2021 in werking getreden. Op het moment dat een ondernemer in een toestand van dreigende insolventie verkeert, kan hij onder de WHOA...NetherlandsInsolvency/Bankruptcy/Re-StructuringBUREN
ArticleDutch Tax Shake-up: What New Entity Classification Rules Mean For InvestorsInvestors that are involved in a Dutch limited partnership or in a foreign limited partnership having Dutch investors or Dutch assets should review the consequences of the entity classification rules. NetherlandsTaxBUREN
ArticleLandmark Dutch Supreme Court Ruling On Dividend Tax Exemption And Anti-abuse MeasuresOn 18 July 2025, the Dutch Supreme Court delivered two significant rulings concerning dividend wit holding tax ("DWT") exemptions for Belgian corporate shareholders.NetherlandsTaxBUREN
ArticleNetherlands Blacklist Of Low-Taxed Jurisdictions UpdatedOn 29 December 2023, the Dutch Ministry of Finance announced its blacklist of low-taxed jurisdictions applicable for the year 2024.NetherlandsTaxBUREN
ArticleTax Update: Tax Measures Expected On Dutch Budget Day 2025The Dutch coalition government recently agreed on an update to the budget for 2025 and later years. The final 2026 budget will officially be announced...NetherlandsTaxBUREN
ArticleBTI Publishes Guidelines For Security Test ActOn 1 June 2023, the Investments, Mergers and Acquisitions Security Test Act (Wet Veiligheidstoets investeringen, fusies en overnames, Security Test Act...NetherlandsTechnologyBUREN
ArticleNew GILC Report On Global MGA MarketsGlobal Insurance Law Connect (GILC) has launched its report, Innovation abounds: opportunities for growth in the global MGA market, providing insights from 18 countries into the proliferation of MGAs...NetherlandsInsuranceBUREN
ArticleDoing Business In The Netherlands! – Ein rechtlicher Leitfaden für UnternehmenWe are pleased to announce the publication of the multi-part German series on Dutch law. Having already published a corresponding guide in English last year...NetherlandsCorporate/Commercial LawBUREN
ArticleGesetzesentwurf Zur Modernisierung Von Wettbewerbsklauseln In ArbeitsverträgenAm 4. März stellte Karien van Gennip, amtierende Ministerin für soziale Angelegenheiten und Beschäftigung, den Gesetzentwurf zur Modernisierung von Wettbewerbsklauseln vor. Wie erwartet enthält der Gesetzesentwurf. NetherlandsEmployment and HRBUREN
ArticleBTI Annual Report 2025The Bureau for Investment Screening has released its 2025 annual report, revealing a continued rise in investment notifications amid heightened geopolitical tensions and global competition for critical technologies. With 91 investigations conducted and new enforcement actions taken, including the first administrative fine for non-compliance, the report highlights the evolving landscape of Dutch economic security measures and the expanding scope of the Vifo Act. NetherlandsGovernment, Public SectorBUREN
ArticleFaillissement Percuros B.V.Den Haag, 14 februari 2024 – Het Gerechtshof Den Haag heeft op dinsdag 13 februari 2024 het faillissement uitgesproken van Percuros B.V. Ashley Snel, advocaat bij BUREN, is in dit faillissement als curator aangesteld.NetherlandsInsolvency/Bankruptcy/Re-StructuringBUREN
ArticleConsultation On Legislative Proposal On Tax Incentives For Dutch Startups And Scale-upsThe Dutch government launched a public consultation on a legislative proposal aimed at stimulating innovation and business growth (Wet fiscale stimulering startups en scale-ups).NetherlandsTaxBUREN
ArticleDutch Tax Authorities Provide Practical Guidance On Employee Loans To Purchase Equity In An MIPWhen structuring MIPs in the Netherlands, many technical tax issues require careful consideration.NetherlandsTaxBUREN
ArticleLetter Secretary Of State On Lucrative Interest SchemeOn 1 July 2025, the Secretary of State for Finance submitted a letter to Parliament addressing alternative proposals regarding the current lucrative interest scheme (the "Letter").NetherlandsTaxBUREN
ArticleSupreme Court Rulings: Tax On Box 3 Income From Savings And Investments Is Still DiscriminatoryOn Thursday 6 June, last, the Supreme Court of the Netherlands ruled in a number of cases that the legislation to calculate the taxable income for personal income...NetherlandsTaxBUREN
ArticleThuiswerkende werknemers en vaste inrichtingHet nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. NetherlandsTaxBUREN
ArticleChina Strengthens EV Battery Recycling Framework: What The 2026 Interim Measures Mean For Foreign InvestorsOn 16 January 2026, China's Ministry of Industry and Information Technology (MIIT), together with five other government bodies, jointly published the Interim Measures on the Recycling...ChinaTransportBUREN
ArticleAppeal Against A Bankruptcy OrderA bankruptcy has far-reaching consequences. Fortunately, a bankruptcy order can be set aside by lodging an appeal. This effectively reverses the consequences...NetherlandsInsolvency/Bankruptcy/Re-StructuringBUREN
ArticleNieuw beleidsbesluit toepassing internationaal belastingrechtHet nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag. NetherlandsTaxBUREN