European Union: Corporate and Company Law

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.

Cyprus faces a critical policy decision regarding foreign investment in real estate as new legislative proposals seek to restrict property acquisition by third-country nationals and foreign-controlled entities. The proposed reforms would fundamentally shift from an open market approach to a more restrictive framework, raising questions about transparency, beneficial ownership scrutiny, and the balance between protecting domestic interests and maintaining Cyprus's competitive position as an attractive

The Netherlands is poised to grant its competition authority unprecedented power to scrutinize mergers that fall below traditional notification thresholds, targeting potentially harmful transactions such as roll-up strategies and killer acquisitions. While the Dutch House of Representatives has approved the bill despite criticism from the Council of State, the legislation introduces an asymmetric threshold system and raises standard notification requirements, fundamentally reshaping the country's merger con