Netherlands: Compliance

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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
Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?
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.
Netherlands Tax
B
Buren
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
Video
Jan Holthuis te gast in de podcast India Unbound van LawWiser (Video)
De corridor tussen India en Nederland blijft zich snel ontwikkelen, gedreven door toenemende samenwerking op gebieden als technologie, halfgeleiders, innovatie en grensoverschrijdende investeringen. Jan Holthuis en Avani Shukla bespreken de Strategic Partnership Roadmap 2026-2030, juridische en compliancevraagstukken bij grensoverschrijdende technologiesamenwerkingen, en waarom Nederland zich ontwikkelt tot een belangrijke toegangspoort tot Europa voor Indiase ondernemingen.
Netherlands International
B
Buren
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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