Dentons (JD Supra Netherlands)

168 results for Dentons (JD Supra Netherlands)

  • The Shell climate case; a precedent setting judgment?

    The environmental group Friends of the Earth Netherlands (Milieudefensie) has gained a historic victory in court in the Climate Case against Royal Dutch Shell (RDS).

  • Dutch works councils and employees’ privacy: personal data and employee tracking systems

    On April 28, 2021, the Dutch Data Protection Authority published a guide for Dutch works councils on how to exercise their right of consent with regard to processing and protection of employee personal data and digital employee tracking systems (the "Works Council Privacy Booklet").

  • Shaping an IT (development and implementation) agreement

    The strange reality of software development and implementation agreements is that they are often prepared in the wrong order. In fact, as soon as the customer and the supplier (the IT developer or implementation partner) reach an oral outline understanding of the deal basics, the project often immediately starts.

  • Tax Alert April 2021 - Commentary to proposal on hybrid mismatches

    The Dutch tax practice of Dentons submitted comments (in Dutch) to the legislative proposal to change the Dutch tax treatment of partnerships and mutual funds with the aim to prevent hybrid mismatches that arise as a result of differences in tax treatment in different jurisdictions.

  • Professional Liability Newsletter April 2021 (Dutch)

    Dear Readers, To introduce this newsletter from our Professional Liability & Disciplinary Law section, we allow ourselves the freedom to briefly reflect on litigation in Corona times. When the world came to a standstill in March 2020, the judiciary (and therefore also the litigating lawyers) met the same fate. Courts closed their doors and hearings were adjourned, proceedings had to be...

  • The Netherlands: Proposed conditional 25% dividend source tax

    Introduction - On March 25, 2021, the Dutch government submitted a draft bill (Wet invoering conditionele bronbelasting op dividenden, the Bill) to the parliament to introduce a 25% conditional dividend source tax as from January 1, 2024.

  • Dentons COVID-19 Retail Tracker - Netherlands

    Which retail units are Open - There is a lockdown in the Netherlands from December 15, 2020 until at least February 9, 2021.

  • Brexit - EU-VK akkoord: stand van zaken voor Britse werknemers in Nederland

    Brexit - EU-VK akkoord: stand van zaken voor Britse werknemers in Nederland - Het Verenigd Koninkrijk (VK) heeft de Europese Unie (EU) op 31 januari 2020 verlaten. In het zogenaamde Terugtrekkingsakkoord van 17 oktober 2019 is overgangsrecht gecreëerd voor situaties die vóór 1 januari 2021 bestonden.

  • EU-UK Brexit Agreement: current situation for British employees in the Netherlands

    The United Kingdom (UK) left the European Union (EU) on January 31, 2020. The so-called Withdrawal Agreement of October 17, 2019 contains transition rules for situations existing prior to January 1, 2021.

  • FinTech Ins & Outs: an X-ray of your envisaged investments and partnerships

    Dynamic landscape - The financial industry is changing rapidly; traditional players are going through digital transformation and new companies are out to disrupt the market.

  • Dutch mandatory pension for payroll employees

    The obligation to offer payroll employees an adequate pension scheme became effective on January 1, 2021. Until January 1, 2020 there was no legal difference between agency workers and payroll employees.

  • The Dutch carbon dioxide emission tax

    In April this year, for a short period it seemed that the government would postpone its national carbon tax plans due to the pandemic and economic downturn. Nevertheless, they followed through. After the public consultation in May, the Dutch government included the legislative proposal in their 2021 Budget plans. The Dutch carbon tax is part of the broader policy package that the Dutch government

  • Fake reviews: a (new) Dutch law perspective

    During the COVID-19 pandemic we have seen an explosive growth of online purchases. Online reviews can be helpful in making a purchase. However (the trade in) fake reviews (has/) have been on the rise for years and it becomes more difficult to differentiate between fake and genuine.

  • Breaking news: NOW 3.0 ? Extension of the Dutch Temporary Emergency Measure for the Preservation of Jobs

    On October 9, the Dutch government published the extension of the Temporary Emergency Measure, effective from October 10, 2020 (the “Extended Scheme”). This note informs you about the main principles of the Extended Scheme.

  • Summary of the August 2020 draft OECD reports containing blueprints of Pillar 1 and Pillar 2

    The August 2020 draft reports of the OECD containing the blueprints of Pillar I and Pillar II have been circulated on the Internet ahead of their intended publication in October 2020. These documents draw on the work conducted by the Steering Group of the Inclusive Framework on BEPS since January 2020 and elaborate on the technical aspects of the different building blocks and the political...

  • The Netherlands: Tax Plan 2021

    On September 15, 2020 the Dutch government released its Budget 2021 containing the Tax Plan 2021 with certain amendments to Dutch tax law. We discuss the highlights below: It is proposed to reduce the Dutch corporate income tax rate for the first bracket from 16.5% to 15% and to increase the length of the bracket from € 200,000 to € 245,000 as per 1 January 2021 and further from € 245,000 to € 395

  • Dutch Tax & Regulatory Impact and Opportunities for Online Gambling Service Providers as of 1 January 2021

    Offering online gambling services is currently prohibited in the Netherlands, but there is a fast growing group of people that use online gambling platforms provided by foreign companies. The Dutch government has now decided to modernize its gambling legislation by regulating the providers of online gambling services. The aim is to bring the legislation in line with social and technological...

  • Bye buy-to-let!

    Bye buy-to-let! On 7 July 2020, the municipality of Amsterdam adopted the 'Policy rules for new-build owner-occupied homes for owner-occupiers Amsterdam'. With these policy rules, a 'self-living obligation' will apply to (new-build) homes in Amsterdam, as a result of which a rental ban applies and these homes may only be occupied by the owner.

  • Tax & Privacy Alert: European Commission proposal would create additional reporting obligations for digital platforms (DAC 7)

    On July 15, 2020, the European Commission (“EC”) published a proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“DAC 7”). The proposal changes the existing rules on the exchange of information and administrative cooperation between member states with respect to information reported by digital platform operators. DAC 7 is largely

  • Breaking news: NOW 2.0 - Extension of the Dutch Temporary Emergency Measure for the Preservation of Jobs (Netherlands)

    On June 22, the Dutch government published the extension of the Temporary Emergency Measure effective June 1, 2020 (the “Extended Scheme”). We hereby inform you about the main principles of the Extended Scheme, which are the following: Employers are eligible for the compensation if they expect to lose at least 20% of their turnover over a four-month period, starting June 1, July 1 or August 1, 202

  • Views of the Dutch AFM on sustainability (ESG)

    In June 2020 the Dutch Authority for the Financial Markets (AFM) published a position paper on the important role of the financial sector in the transition to a more sustainable society. The offering of financial products and services of a more sustainable nature is increasing by popular demand of institutional retail investors. A wave of new EU legislation is coming our way with the aim of...

  • Payments Blog: PSD2 Update 5 - Licensing requirements for API Hubs? - The Netherlands

    For certain types of services, the text of PSD2 does not provide sufficient clarity as to whether or not a PSD2 license for payment service seven (Payment Initiation Service or PIS) and / or payment service eight (Account Information Service or AIS) is required. In this blog, I will consider the guidance that the Dutch National Bank (hereinafter: DNB), the European Banking Authority (hereinafter:

  • Payments Blog: PSD2 Update 4 - Licensing requirement for contracted interfaces? - The Netherlands

    For certain types of services, the text of PSD2 does not provide sufficient clarity as to whether or not a PSD2 license for payment service seven (Payment Initiation Service or PIS) and / or payment service eight (Account Information Service or AIS) is required. In this blog, I will consider the guidance that the Dutch National Bank (hereinafter: DNB) has given regarding contracted interfaces.

  • Payments Blog: PSD2 Update 3 - Scope of the account information service - The Netherlands

    PSD2 does not clarify to whom the consolidated account information may be provided to still qualify as an account information service. What is particularly relevant is whether the account information must always be made available to the account holder, or even exclusively available to the account holder.

  • NOW 2.0: Extension of the Dutch temporary Emergency Measure Scheme to safeguard the Preservation of Jobs

    On May 19, 2020, the Dutch government published the main rules and conditions regarding the extension of the Emergency Measure Scheme effective as per June 1, 2020 (NOW 2.0, the “Extended Scheme”), The Extended Scheme still needs to be worked out in more detail in legislation, but we already wanted to inform you about the main principles as currently published, which are as follows: Employers are

  • Payments Blog: PSD2 Update 2 - The Dutch PISPS and AISPS - The Netherlands

    Since the PSD2 came into effect in the Netherlands, the DNB has issued a few licensed for the providers of payment initiation services (PIS) and account information services (AIS). Mid May 2020, nine licenses had been issued by the DNB.

  • Payments Blog: PSD2 Update 1 - Introduction to PSD2 - The Netherlands

    The Revised Payment Services Directive (PSD2) has been in force in the Netherlands for a year now. PSD2 introduced two new payment services: the payment initiation and account information service. Providers of these services have access to the account holder’s bank account, which it holds with the bank. Banks are obliged to provide this access to the third party provider, if the account holder...

  • Legislative wishes Dutch regulators 2020 (in Dutch)

    On March 30, 2020, both the AFM and DNB sent their legislative wishes for 2020 to Minister Hoekstra. Minister Hoekstra presented these legislative letters to the House of Representatives on April 20, 2020. These legislative letters show that the supervisory authorities have ambitious plans in the short term, which if implemented, could have a relatively large impact on the market.

  • GDPR Update – Right to compensation

    Individuals have a right to receive compensation from an organization if they suffered material or non-material damage as a result of that organization’s non-compliance with the GDPR and/or the Dutch GDPR Implementation Act (the UAVG). While the compensation for one individual may be limited, it quickly adds up if a large number is involved. (Imagine 10,000 affected individuals each entitled to €2

  • New advertising rules for video-sharing platforms

    In November 2018, the European Commission adopted a new version of what started as the “Television without Frontiers Directive” in 1989, and is now known as the Audiovisual Media Services Directive 2018/1808/EU (“AVMS Directive”). This new AVMS Directive adds obligations for video-sharing platforms. The Netherlands, which is known to be liberal when it comes to media and advertising regulations...

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