Netherlands: Corporate and Company Law

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 Netherlands is poised to dramatically expand its foreign direct investment screening regime by adding six highly sensitive technology categories—including biotechnology, artificial intelligence, and nanotechnology...

Family offices worldwide are fundamentally reassessing their real estate investment strategies as traditional approaches give way to more sophisticated considerations. The role of real estate is evolving from a passive wealth preservation tool to a strategic instrument that must balance control, flexibility, governance, and intergenerational transfer alongside financial returns.

A new EU Directive on anti-corruption will require businesses with EU operations to reassess their anti-bribery and corruption (ABAC) frameworks.

In the dynamic landscape of mergers and acquisitions (M&A) in the Netherlands, the legal due diligence investigation remains one of the most critical phases of any transaction.

The Wennink report spotlights a real bottleneck for accelerating growth. Promising Dutch start‑ups and scale‑ups are often shut out of public support.

We are pleased to introduce EU Connect, a communication series developed by our Europe Connect team in close collaboration with legal experts across the firm.

Funding, enforcement and cross-border recognition will play a prominent role in Dutch restructurings in 2026, while WHOA—the Dutch restructuring tool—continues to evolve as court practice and wider adoption refine its key mechanisms.