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Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.

The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of Justice of the European Union (CJEU).

The Netherlands and Belgium have reached agreement on the concept of ‘permanent establishment’ as it applies to cross-border workers who work from home.

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary. 

The gross monthly salaries that apply as of January 1, 2024 have been published. For the coming year, the salary criterion will be increased by 6.45%.

Welcome to our first edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

Dutch research (SEO Amsterdam Economics and University of Amsterdam) showed that more than 25% of the companies that should report under the Corporate Social Sustainability Directive (CSRD) in 2025 are not (sufficiently) collecting the required information and data points in respect of financial year 2024, meaning that they will most likely not be able to (fully) meet the reporting requirements CSRD imposes on them.

After extensive negotiations, the European Parliament (the EP) and the Council of the EU (the Council) adopted the European Green Bond Regulation (the Regulation) on 5 October 2023 and 23 October 2023, respectively. The Regulation has been adopted after the European Commission (the EC) submitted a legislative proposal for the introduction of a European Green Bond Standard (EUGBS) on 6 July 2021 and after the Council and the EP announced that a provisional agreement had been reached on an EU green bonds framework on 28 February 2023.

Although the case concerns highly specialized satellite insurance policies, the interpretation of the definition of establishment and the transport exemption is of wider importance for the Dutch and European insurance markets.