Netherlands: Compliance

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Article
EU KIDS Act: What Digital Service Providers Need To Know
The European Commission has proposed the EU KIDS Act, introducing an EU-wide framework for minors' access to digital services through age-based restrictions and safety-by-design requirements. The proposal establishes tiered access rules for social media and video-sharing platforms, with independent accounts prohibited under age 13, guardian supervision required for ages 13-15, and autonomous access permitted from age 15. Digital service providers will need to navigate complex age assurance requirements whil
European Union Privacy
LL
Loyens & Loeff
Article
Euronext Amsterdam-Listed NVs: Our 2026 Annual Reporting Checklist Now Available
De Brauw has released its annual reporting checklist for Dutch public limited liability companies with shares or depositary receipts listed on Euronext Amsterdam, covering financial years starting January 1, 2026. This comprehensive tool consolidates extensive disclosure requirements from various legal sources into a single practical overview, now available for both two-tier and one-tier board models.
Netherlands Commercial
DB
De Brauw Blackstone Westbroek N.V.
Article
European Single Access Point: First Steps In Dutch Implementing Process Explained
The European Single Access Point (ESAP) will revolutionize how investors access financial and sustainability information about European companies through a centralized, free platform managed by ESMA. With the Dutch implementing act now published, companies face new format and metadata requirements across multiple phases starting July 2026. Understanding these phased obligations and their impact on issuers, non-listed CSRD companies, and financial institutions is crucial for compliance readiness.
European Union Commercial
DB
De Brauw Blackstone Westbroek N.V.
Article
CJEU Clarifies Scope Of “payment Service” Under PSD2 In Betaal Garant Nederland
The Court of Justice of the European Union has issued a significant ruling on whether a Dutch construction-sector guarantee provider requires authorisation as a payment service provider under the Payment Services Directive. While the decision is confined to fact-specific circumstances, it has the potential to influence how key regulatory concepts will be interpreted under the forthcoming PSD3 regime...
Netherlands Finance
M
Matheson
Article
PSD2 And Intermediated Payments: CJEU Judgment Clarifies Scope
The Court of Justice of the European Union has ruled on whether an intermediary providing security deposit services falls within the scope of the Payment Services Directive 2. The judgment clarifies when funds transfer activities constitute regulated payment services versus ancillary functions to a primary business offering. This decision has significant implications for financial service providers operating in the European Union.
European Union Finance
AC
Arthur Cox
Article
The Green EmpCo Clock Is Ticking … What Businesses Need To Know Now
As the September 2026 deadline for the EmpCo Directive approaches, companies face stringent new requirements for environmental claims on packaging. Generic sustainability terms will be prohibited unless backed by hard evidence, while quality marks must meet rigorous certification standards, creating urgent compliance challenges for businesses with existing stock.
Netherlands Consumer
GA
Global Advertising Lawyers Alliance (GALA)
Article
From Profit Distribution Ban To A New Cap-and-conditions Regime In Dutch Healthcare
The Dutch government has announced a significant shift in healthcare regulation, moving away from a fragmented prohibition on profit distribution toward a uniform 'cap-and-conditions' regime that will apply to all healthcare and youth aid providers. This new approach permits profit distribution up to a maximum percentage of invested capital, but only under strict conditions including quality standards, financial health requirements, and enhanced governance measures. The proposed changes also introduce tight
Netherlands Healthcare
LL
Loyens & Loeff
Article
MiCAR In Practice: Lessons From CASP Notifications And License Applications
MiCAR introduces two distinct pathways for entities seeking to offer crypto-asset services in the EU: a comprehensive CASP license for new entrants and a streamlined notification procedure for already-regulated financial institutions. While the notification route promises faster market access, practical experience reveals that Dutch regulators demand the same rigorous documentation standards regardless of which path an applicant chooses.
Netherlands Finance
LL
Loyens & Loeff
Article
EU Connect Snippet: The Future Of The European Banking Sector Is Entering A New Phase
EU banks now operate with stronger capital and liquidity positions following post-crisis reforms, but attention is shifting to how the framework functions in practice. Fragmentation within the single market, regulatory complexity, and the implementation of Basel III standards are emerging as central policy concerns. France, Italy and Spain are exploring ideas to facilitate cross-border banking activity while the European Commission reviews the sector's competitiveness.
European Union Finance
LL
Loyens & Loeff
Article
Consolidation Exemption For Intermediate Holding Companies
The intermediate holding exemption in Dutch financial reporting law allows certain companies to avoid preparing consolidated financial statements, but its application requirements remain subject to interpretation and uncertainty in practice. This analysis examines the specific conditions that must be met to qualify for the exemption and explores the practical consequences and ambiguities that arise when companies attempt to apply Section 2:408 of the Dutch Civil Code.
Netherlands Accounting
LL
Loyens & Loeff
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