Netherlands
June 24, 2026
On 24 June 2026, the European Commission published a comprehensive tax simplification package consisting of two major proposals: the Direct Taxation Omnibus, and the DAC Recast.
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Netherlands
June 17, 2026
In this article, we discuss how employers should deal with these considerations, where the limits of the GDPR right of access lie and the practical steps that can be taken.
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Netherlands
June 15, 2026
In May 2026, the Dutch Senate approved a legislative amendment that revises the remuneration rules under the Dutch Financial Supervision Act (Wet op het financieel toezicht).
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Netherlands
June 9, 2026
This following article discusses the legal framework for qualifying as a de facto policymaker, the facts and the court’s ruling, and the practical implications for governance and director liability.
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Netherlands
June 5, 2026
In the Netherlands, the government has submitted an Amendment to Bill 36 869, which proposes ending compensation schemes that allow employers to reclaim the statutory transition payment.
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Netherlands
June 5, 2026
In a landmark ruling, the Court of Justice of the European Union (CJEU) promises to reshape the taxation of share transactions involving property-rich companies across Europe.
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Netherlands
April 3, 2026
The following article analyses the key employment law considerations for temporary cross-border work, distinguishing between short-term “workations” and more structural forms of remote work.
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Netherlands
March 9, 2026
The Dutch tax rules governing the fund for joint account (FGR) have undergone material changes in recent years and continue to evolve.
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Netherlands
February 26, 2026
The non‑compete clause (NCC) is once again in the spotlight. The following article outlines the current situation and proposed changes, and provides practical tips.
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Netherlands
February 2, 2026
Many employers in the Netherlands will face far-reaching decisions in 2026, including restructuring and reorganization.
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Netherlands
January 30, 2026
On January 23, 2026, the Netherlands' Supreme Court clarified when a debtor is able to set off a time-barred claim against its debts.
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Netherlands
January 27, 2026
The Dutch Supreme Court has confirmed that parties may make a partial choice of law under Article 3(1) of the Rome I Regulation
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Netherlands
January 6, 2026
In 2026, new developments in Dutch employment and pension law are once again on the agenda. This publication outlines the most important changes and developments.
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Netherlands
December 23, 2025
In November 2025, the Dutch Authority for Financial Markets (AFM) published the report "Putting customer interests first in embedded insurance.", The following highlights some elements from this report.
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Netherlands
December 16, 2025
On November 11, 2025, the Netherlands passed the Labour Provision Admission Act (Wtta).
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Netherlands
December 8, 2025
On December 4, 2025, the Court of Justice of the European Union (the Court) delivered an important judgment on the scope of copyright protection for works of applied art.
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Netherlands
November 27, 2025
The Dutch Supreme Court confirms limitation period begins with claim against the insured.
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Netherlands
November 19, 2025
This article, the third in the four-part series on professional liability of lawyers in the Netherlands, explores causality and determination of damages.
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Netherlands
November 5, 2025
This article on professional liability law for lawyers in the Netherlands in 2025 elaborates on some risks that lawyers face and discusses ways these risks can be mitigated.
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Netherlands
October 24, 2025
This article is the first in a series of four, providing practical insight and guidance on the civil professional liability law of attorneys in the Netherlands in 2025.
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Netherlands
October 3, 2025
This article focuses on two themes relevant to employers: sick employees and the position of self-employed persons and flexible workers.
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Netherlands
July 14, 2025
There is a new episode in the flurry of case-law on the Netherlands’ statutory two-month notice period (ECLI:NL:GHDHA:2024:2538).
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Netherlands
June 27, 2025
The following article explores the questions and risks faced by a Netherlands-based company when investigating suspicious activity by employees, and provides practical tools for employers.
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Netherlands
June 23, 2025
Working relationships in the Netherlands are now being reclassified through a series of recent political and legal developments.
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Netherlands
June 13, 2025
In this article, we describe the consequences of pension after the reclassification of a self-employed person as an employee.
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Netherlands
June 12, 2025
In recent years, significant developments have taken place in the Netherlands regarding non-performing loans (NPLs) from recent case-law and as a result of European legislative initiatives.
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Netherlands
May 22, 2025
The European Commission (EC) has published a FAQ on AI Literacy to further clarify the meaning of Artificial Intelligence literacy.
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Netherlands
April 29, 2025
On 25 April 2025, the court in The Hague ruled on the advertising ban for fossil fuels in the municipality of The Hague.
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Netherlands
March 20, 2025
Parent trap: CJEU rules on international jurisdiction in parent-subsidiary liability cases
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Netherlands
March 17, 2025
The Netherlands implements RED III targets for green hydrogen consumption, with important exemption for users without a hydrogen grid connection.
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Netherlands
February 27, 2025
Since the rise of ChatGPT and other forms of generative AI, AI has been used in the execution of work in almost all companies. If that applies to your company, there is work to be done.
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Netherlands
February 11, 2025
On 17 January 2025, the Digital Operational Resilience Act (DORA) went into force, introducing ongoing obligations for financial entities, such as maintaining registers of information, which the Dutch Authority for Financial Markets (AFM) will actively supervise. The following article summarises the new ICT risk management framework that DORA...
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Netherlands
February 10, 2025
On 4 February 2025, the Dutch Digital Services Act Implementation Act, the legislation transposing the EU Digital Services Act (DSA) into law in the Netherlands, entered into force, fulfilling an important requirement of the DSA: to designate national supervisory authorities by the deadline of 17 February 2024. The following article is an...
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Netherlands
January 30, 2025
In 2025, labor law in the Netherlands has undergone several changes. This article covers the most important changes and the legislative adjustments planned for the future.
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Netherlands
January 23, 2025
On 22 January 2025 in a landmark biodiversity litigation case, the Court of The Hague ruled in favour of Greenpeace, declaring that the Dutch state has acted unlawfully by failing to meet nitrogen reduction targets for 2025 and 2030.
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Netherlands
December 30, 2024
On 4 October 2024, the Court of Justice of the European Union (CJEU) ruled that, under certain conditions, a purely commercial interest can be considered a legitimate interest and serve as a lawful basis for processing personal data under the General Data Protection Regulation (GDPR).
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Netherlands
November 25, 2024
Since the last CMS Expert Guide published in 2021, the pace of developments in the hydrogen sector has seen a surge in global activity. New projects are emerging worldwide, driven by climate commitments and the push for decarbonisation. While the scale of the challenges that still need to be overcome should not be underestimated, the step up in...
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Netherlands
November 22, 2024
In April 2021, the Dutch Gaming Act was amended to allow for legal access to online games of chance in the Netherlands. An evaluation of the new rules was scheduled three years after implementation. The following article summarises this evaluation, published in November 2024, which assessed the effects of the new rules since the time of their...
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Netherlands
November 19, 2024
On November 12, the Court of Appeal in The Hague rendered a landmark judgment in the climate case of Milieudefensie et al. v. Shell, which has garnered worldwide attention given its broader implications for corporate responsibility in addressing climate change. The following article delves into the key elements of the court's decision structured...
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Netherlands
November 4, 2024
A July 23, 2024 ruling by the Dutch Court of Appeal (ECLI:NL:GHSHE:2024:2400) addressed the obligations of insurers when an insured violates the pre-contractual duty of disclosure under Dutch law. The case concerned an insurer's claim of breach of the insured's duty of disclosure for failing to disclose diabetes on a health certificate.
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Netherlands
October 14, 2024
On September 23, 2024, Netherland's Minister of Economic Affairs sent a letter to parliament detailing his first impressions of the functioning of the EU's Digital Services Act (DSA). The letter addresses three main areas: execution and oversight at the European level, execution and oversight in the Netherlands, and application of the DSA by the...
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Netherlands
October 10, 2024
In February 2024, the European Digital Services Act (DSA) was enacted. To help businesses understand this new regulation, in September 2024 the Authority for Consumer and Markets (ACM) released Guidelines on the DSA for providers of online services. These guidelines outline the types of services covered by the DSA, the rules that providers must...
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Netherlands
October 9, 2024
On October 4, 2024, the Dutch Supreme Court delivered two landmark rulings that have significant implications for e-commerce platforms. The rulings clarify that buttons labeled "place order," "order," or "complete order" do not meet the requirements set out in Article 6:230v of the Dutch Civil Code, which is derived...
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