Netherlands: Corporate and Company Law

Under Dutch law, a 403-declaration allows subsidiaries to avoid publishing individual financial statements by having their parent company assume joint liability for their debts. When these subsidiaries change hands in M&A transactions, both buyers and sellers face significant exposure unless the declaration is properly withdrawn through a strict statutory process that includes creditor opposition rights.

The European Union's Pillar 2 tax framework imposes a minimum 15% effective tax rate on multinational groups with consolidated turnover exceeding EUR 750 million. This comprehensive analysis explores how organizations must adapt their tax control frameworks to meet the complex requirements of the Global Anti-Base Erosion rules, including enhanced governance, adjusted reporting processes, and international coordination mechanisms.

On May 25, 2026, the Dutch government blocked the proposed acquisition of Dutch cloud services provider Solvinity by U.S.-based Kyndryl, citing alleged public interest concerns under the Netherlands...

The bill on transparency of civil society organizations (Wetsvoorstel transparantie maatschappelijke organisaties) was rejected by the Dutch Senate (Eerste Kamer) on March 24, 2026.

The April edition of the newsletter covers recent developments in politics, law, and the economy that are particularly relevant for German companies operating in the Netherlands.

In de april-editie van de nieuwsbrief behandelen we recente ontwikkelingen op het gebied van politiek, recht en economie die vooral relevant zijn voor Duitse bedrijven die actief zijn in Nederland.

The legislative proposal "Digital General Meeting of Private Legal Entities Act" was adopted by the House of Representatives (Tweede Kamer) on 16 December 2025 (the "Legislative Proposal").

Het wetsvoorstel ‘Wet digitale algemene vergadering privaatrechtelijke rechtspersonen'...

Op 15 december 2025 startte de internetconsultatie voor het Voorontwerp Wet modernisering pandrecht en cessie. Het wetsvoorstel doorbreekt twee knelpunten in het huidige zekerhedenrecht...