Netherlands: Corporate and Company Law

Dutch companies with 50 or more employees must establish works councils that hold statutory consultation rights over significant business decisions. Understanding when works council advice is required—particularly for financings, guarantees, security packages, and control transfers—is essential for transaction planning and legal compliance.

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.

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

Greenberg Traurig, LLP operates as a global law firm with over 3,100 lawyers spanning 51 locations across the United States, Europe, the Middle East, Latin America, and Asia. The firm's extensive geographic reach and diverse practice areas enable it to deliver innovative legal services across multiple borders and industries.

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.

Deze editie van de BUREN German Desk Newsletter belicht het veranderende regelgevingslandschap voor Duitse bedrijven in Nederland, met focus op investeringscontroles, M&A-transacties en nieuwe juridische ontwikkelingen.

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.