Netherlands: Shareholders

A Dutch court has ruled that parties who contractually waive their right to annul a share purchase agreement also forfeit the ability to seek judicial price adjustment under Article 6:230(2) of the Dutch Civil Code. This decision clarifies the scope of waiver clauses in M&A transactions and highlights critical drafting considerations for acquisition agreements, set-off rights across different dispute forums, and the high threshold for piercing the corporate veil in shareholder disputes.

Dutch listed companies commonly deploy protective foundations as a defensive mechanism against hostile takeovers, granting independent boards the power to rapidly dilute bidder voting control through preference share issuance. This governance tool has gained widespread adoption among Dutch corporations and increasingly appears in international structures, offering companies crucial time to evaluate alternatives while maintaining strategic autonomy.

Een BV opheffing kan snel en efficiënt via een turboliquidatie, maar deze procedure vereist zorgvuldige voorbereiding en naleving van strikte voorwaarden. Wat zijn de juridische en fiscale risico's van deze...

On 18 July 2025, the Dutch Supreme Court delivered two significant rulings concerning dividend wit holding tax ("DWT") exemptions for Belgian corporate shareholders.

The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

Obter avaliações de dupla materialidade ESG é um primeiro passo importante – e cada vez mais obrigatório – para as empresas que pretendem medir e gerir seus...

Op 4 juni 2024 heeft de Eerste Kamer het Wetsvoorstel Aanpassing geschillenregeling en verduidelijking ontvankelijkheidseisen enquêteprocedure (de "Wavegoe") als hamerstuk afgedaan.

De huidige geschillenregeling vormt in ons rechtsstelsel een ondergeschoven kindje. De regeling, die een verzamelnaam is voor onder meer de uitstotings- en uittredingsprocedure...