The Netherlands

Most of the publications here can be viewed immediately, but in some cases you will need to order a publication by placing a tick beside its title, and filling in and submitting the form at the bottom of the page.

Briefings in English - 2011

Aimed at directors and prospective directors of subsidiary companies in the Netherlands, this guide covers a variety of topics related to corporate governance. These include directors’ duties, conflicts of interest, indemnification and insurance, health and safety and competition law, as well as recent developments. (August 2011)

Briefings in English - 2010

The Enterprise Chamber of Amsterdam’s Court of Appeal has given a decision whose implications extend beyond the companies involved in the case. It may affect how leveraged buyouts are structured and how portfolio companies of private equity sponsors need to be managed. This briefing outlines the decision’s main implications. (June 2010)

Briefings in English - 2008

For many years, EU legislation has required member states to adopt rules to prevent financial institutions from being used as instruments for money laundering. Under these rules, financial institutions must verify their clients’ identities and notify the authorities of any transactions in which money laundering is suspected. This legislation was expanded so that the verification process also applied to legal professionals, accountants and estate agents. Recently, legislation about money laundering was again revised in various EU member states on the basis of the Third Anti-Money Laundering Directive. This briefing looks at its effects in the Netherlands. (October 2008)

The legislation implementing the Cross-Border Mergers Directive in the Netherlands has entered into force. This briefing describes some of the opportunities that arise now that the Directive has been implemented. It also provides a summary of some of the legislation’s key provisions from a corporate, employment and tax law perspective. (July 2008)

Briefings in English - 2007

All patent matters must be brought exclusively before the specialist patent courts in The Hague. Accelerated proceedings on the merits are available. Interim relief is available in certain urgent cases. Such interim relief may consist of measures to protect evidence, freezing orders, ex parte injunctions, third party hearings and preliminary relief proceedings, in which a wide variety of interim measures – such as injunctions – can be requested. (December 2007)

Briefings in English - 2006

The Dutch government published the draft legislation for the 2007 corporate tax reform on 24 May 2006. The legislation should make the Netherlands corporate tax system more competitive as well as EU-proof. Since then parliamentary discussions have well advanced and the government has proposed several amendments. The main changes relate to the patent and interest box, the participation exemption and the dividend withholding tax system applicable to EU corporate shareholders. This briefing provides an overview of the amendments, which are all favourable to taxpayers. (October 2006)

The Dutch government published the long awaited draft legislation for the 2007 corporate tax reform on 24 May 2006, further to the white paper that came out on 29 April 2005. The legislation should make the Netherlands corporate tax system more competitive as well as EU-proof. Compared to the white paper and the discussions that followed it, it does not contain any major surprises. The publication is nevertheless important because it allows better judgement of effect in individual cases. (May 2006)

The Netherlands government published a White Paper for the 2007 corporate tax reform on 29 April 2005. Entitled Working towards profits, it contained various proposals for discussion in parliament aimed at increasing the competitiveness of the Netherlands corporate tax system and making that system more EU-proof. The council of ministers approved the formal bill last week and it was sent to the state council for advice. (April 2006)

Briefings in English - 2005

Interest has increased in demergers and spin-offs/split-offs in the Netherlands in the last few months. In this briefing, we address certain key issues concerning demergers. (September 2005)

A new Policy Rule from the Dutch Central Bank came into force on 2 January 2005 regarding key concepts and market access and enforcement of the Netherlands Credit System Supervision Act 1992. (May 2005)

The Netherlands government published the long awaited White Paper for the 2007 corporate tax reform on 29 April 2005. Entitled 'Working towards profits', it contains various proposals for discussion in parliament. A formal bill will be introduced after the parliamentary discussions have been concluded. This briefing gives an overview of the White Paper. (May 2005)

On 31 March 2005, the Dutch government published its draft legislative proposal (the Proposal) for the implementation of the 13th EU Company Law Directive on public takeover offers (the Directive). This briefing sets out the most important issues arising from the Proposal. (April 2005)

The Netherlands has issued universal implementation provisions on (partial) relief at source from or refund of Netherlands dividend withholding tax. (March 2005)

Briefings in English - 2004

The Netherlands and the US signed a protocol and memorandum of understanding (MoU) on 8 March 2004 to amend the Tax Treaty of 18 December 1992 (and the Protocol of 13 October 1993). This guide reviews the features of the 2004 Netherlands-US Protocol and MoU that significantly affect the tax aspects relevant to corporate tax payers. (June 2004)

This client guide outlines how EU tax law affects both new and existing member states as well as the services we offer in the tax field. (April 2004)

Forms part of a series aimed at those with an interest in acquiring or advising on an acquisition of a public company in the different European jurisdictions. (Spring 2004)

Briefings in English - 2003

For many years, EU legislation has required member states to adopt rules to prevent financial institutions from being used as instruments for money laundering. Under these rules, financial institutions must verify the identity of their clients and notify the authorities of any transactions in which money laundering is suspected. (June 2003)

Briefings in Dutch - 2003

Vanaf 1 juni 2003 is de voor financiële instellingen reeds lang bestaande anti-witwaswetgeving ook van toepassing op advocaten, notarissen en belastingadviseurs. In Nederland geschiedt implementatie doordat twee bestaande wetten vanaf 1 juni 2003 ook van toepassing zijn op deze dienstverleners. (Juni 2003)

Vanaf 1 juni 2003 is de voor financiële instellingen reeds lang bestaande antiwitwaswetgeving ook van toepassing op advocaten, notarissen en belastingadviseurs. In Nederland geschiedt implementatie doordat twee bestaande wetten vanaf 1 juni 2003 ook van toepassing zijn op deze dienstverleners. Het betreft de Wet identificatie bij dienstverlening en de Wet melding ongebruikelijke transacties. Vanaf dat moment zijn genoemde dienstverleners verplicht om cliënten te identificeren, identiteitsgegevens vast te leggen en transacties met een ongebruikelijk karakter door te geven aan het Meldpunt Ongebruikelijke Transacties. (juni 2003)

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