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Historically, the Dutch NV legal form was used for Dutch listed companies and the BV legal form was intended for privately held companies.

A key recurring element in the annual report is the capacity shortage. The DPPS emphasises that environmental offences and money laundering are prioritised...

After years of litigation, 116 (former and current) cargo pilots of Martinair Cargo have been vindicated after all. On 8 June 2021, the Court of Appeal of The Hague ruled on appeal...

The implementation of the revised Consumer Credit Directive (CCD II) introduces significant regulatory changes for consumer credit providers and intermediaries in the Netherlands. With the AFM already processing licence applications and new clarity emerging on creditworthiness assessments for 'buy now, pay later' services, market participants face evolving compliance requirements and potential enforcement approaches as the legislation moves through final approval stages.

The European Commission (EC) published a package of legislative proposals on 4 December 2025, referred to as the Market Integration Package (MIP).

The publication ‘Project development & construction in the Netherlands' offers a clear overview...

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

Tax professionals examine the Dutch corporate income tax treatment of fair value hedges, analyzing recent Supreme Court rulings and providing practical guidance on FX and share hedges. The article explores critical considerations including hedging intention requirements, portfolio hedge matching, gain recognition triggers, and how settlement methods impact tax outcomes.

Due to various factors, the codification of Corporate Social Responsibility (CSR) rules is intensifying in Europe and globally.

On 12 June 2024, Luxembourg's government filed with Parliament a bill of law amending the law of 22 December 2023 implementing Pillar Two (global minimum taxation) rules.

The technology of the early 1990's which has reshaped our society and changed the way we conduct business has also become a platform for sophisticated cyber criminals. Remote working has increased dramatically.

On 27 October 2023, the Dutch Lower House adopted two amendments to the 2024 Tax Plan to further scale back the so-called '30%-ruling' for foreign employees with specific expertise.

On 20 December 2024, the Belgian Parliament adopted the law transposing Directive (EU) 2021/2167 on credit servicers and credit purchasers...

On August 13, 2025, a draft legislative proposal to intensify the Dutch healthcare-specific merger test (Zorgspecifieke fusietoets, Zft) was made public and opened for consultation.

The regulations and directives adopted by the EU, as discussed in our previous ESG real estate related blogs, have been complemented by several private-sector initiatives in respect...

The performance and utilisation of smart buildings are increasingly becoming, if not already, reliant on data. While these metrics may not at first glance appear to have that much relation...

The CSSF published three circulars on 22 December 2021 on new reports and management letters to be completed on the CSSF's eDesk platform by Luxembourg investment fund managers (IFMs),

The new Amendment Act Financial Markets 2022 presented to the House of Representatives (the Netherlands)...