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.

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.

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

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.

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.

This third edition publication examines the latest tax developments shaping the energy, sustainability and climate sectors, including new coverage of nuclear energy and hydrogen fuels. It explores how evolving tax policies and carbon pricing mechanisms are influencing investment decisions, financing structures and long-term business strategies across European markets.

On Tuesday 21 September 2021, the Dutch government sent the legislative proposals to the Dutch parliament

On 4 December 2024, the Dutch State Secretary of Finance published a decree (the Amount B Decree) that outlines the Dutch implementation of Amount B of Pillar One.

On 22 September 2021, the Swiss Financial Market Supervisory Authority (FINMA) published guidelines concerning changes in the persons entrusted...

Switzerland has a long history of requiring offset obligations in its military procurement projects.

On 27 and 28 January 2025, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2025.

On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.

This Snippet provides a high-level overview of the recently released Substance-based Tax Incentives Safe Harbour (SBTI SH) and its impact on the Pillar Two (P2) position of multinational groups (MNEs).