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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.