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The Court of Appeal of The Hague delivered a long-awaited judgment on 9 July 2024, following a referral of the case by the Supreme Court.

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...

The revised European Market Infrastructure Regulation (EMIR 3), which came into effect on 24 December 2024, aims to enhance the transparency, stability, and safety of the financial markets within the EU.

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.

When selling and developing new construction projects in the Dutch market, the form of contract is critical to the legal, fiscal and practical framework of the transaction.

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.

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 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.

Under P2, a top-up tax (‘TT') is imposed on the profits of low-taxed constituent entities (‘LTCE') of in-scope multinational groups (‘MNEs'). Pursuant to the income inclusion rule (‘IIR')...

The Court of Appeal of ‘s-Hertogenbosch overturned the judgment of the district court of Oost-Brabant on 29 April 2025, which held Enexis liable for the damages of data server assembly company ZT Netherlands...

What does the judgment of the Court of Justice of the European Union (CJEU) of 12 May 2021 in VEB v BP mean for the jurisdiction of the Dutch courts in respect of (class action) claims for purely

What provisions govern money laundering and other forms of financial crime in your jurisdiction and what specific implications do these have for banks?

The European Commission (EC) published its long-awaited Q&A on inter alia the applicability of the SFDR to non-EU AIFMs and sub-threshold (registered) AIFMs.