JD Supra (JD Supra Netherlands)

TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are subjects of law and as such have rights and obligations. The rights and obligations of partnerships are held by the persons or legal entities for whose account the...

KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER DUTCH LAW - I. Insolvency proceedings in The Netherlands There are four law-regulated insolvency proceedings in The Netherlands: bankruptcy (faillissement), suspensions of payment (surseance van betaling), debt adjustment for natural persons (schuldsanering natuurlijke personen) and the confirmation of private plans (hom

TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are subjects of law and as such have rights and obligations. The rights and obligations of partnerships are held by the persons or legal entities for whose account the...

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of a real estate agent. In practice actually one often sees that the seller instructs a real estate agent to act as an intermediary. A purchase agreement cannot be effected by...

1. Introduction (amendment of concurrence exemption for share transactions) The starting point of this proposal is that VAT is due (standard rate, currently 21%) by the seller on the supply of new real estate. Acquisition of existing real estate by Purchaser is generally subject to RETT (standard rate, currently 10,4%). However, it is possible to transfer new real estate via a share deal (inst

KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER DUTCH LAW - I. Insolvency proceedings in The Netherlands - There are four law-regulated insolvency proceedings in The Netherlands: bankruptcy (faillissement), suspensions of payment (surseance van betaling), debt adjustment for natural persons (schuldsanering natuurlijke personen) and the confirmation of private plans (

A tax dispute may arise in a myriad of ways. Disputes may arise as a result of questions raised by tax authorities, a random tax audit or from a targeted investigation. A dispute may also arise as a result of a transaction mentioned in the press or information received from another (foreign) authority. Disputes can even arise because a taxpayer filed a request with the tax authorities...

TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are subjects of law and as such have rights and obligations. The rights and obligations of partnerships are held by the persons or legal entities for whose account the...

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of a real estate agent. In practice actually one often sees that the seller instructs a real estate agent to act as an intermediary. A purchase agreement cannot be effected by...

KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER DUTCH LAW - I. Insolvency proceedings in The Netherlands - There are four law-regulated insolvency proceedings in The Netherlands: bankruptcy (faillissement), suspensions of payment (surseance van betaling), debt adjustment for natural persons (schuldsanering natuurlijke personen) and the confirmation of private plans (

On 26 May 2021, the Court of The Hague rendered a landmark decision in proceedings between Milieudefensie (a.o.) and Royal Dutch Shell plc (RDS). Milieudefensie claimed, in short, that RDS must reduce its CO2-emissions by 2030 with 45% compared to RDS’ emissions in 2019.

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).

In a significant judgment that will be of considerable interest around the world, on 26 May 2021, the Hague District Court in the Netherlands ordered that Royal Dutch Shell (“RDS”), on behalf of itself and its wider group (the “Shell Group”), cut its CO2 emissions by 45% by 2030, compared to 2019 levels. The Court’s landmark ruling, which draws on the growing series of climate change agreements...

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").

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.

In the Netherlands, employers are liable for harm suffered by employees during their work. This can include psychological damage due to sexual harassment.

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.

The Sub-District Court in Maastricht upheld the summary dismissal of an employee who travelled to an orange zone destination despite his employer’s COVID-19 travel restrictions.

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of a real estate agent. In practice actually one often sees that the seller instructs a real estate agent to act as an intermediary. A purchase agreement cannot be effected by the real estate agent...

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...

In the Netherlands, the end of a fixed-term employment contract is usually linked to a calendar date. Another possibility is for its duration to be linked to a particular piece of work or a project, provided that it is possible to specify with a sufficient degree of objectivity when that work or project will be completed.

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.

TYPES OF BUSINESS ENTITIES - In the Netherlands, we distinguish business entities which are by law acknowledged to be legal persons (“rechtspersonen”) and entities which do not have the status of a legal person. The latter category may be regarded as types of co-operation between entrepreneurs, which cooperations will mainly be transparent for tax purposes. Income tax will be levied at the...

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

After more than six years of development, the legislative process concerning new Dutch restructuring legislation (Wet Homologatie Onderhands Akkoord, or "WHOA") that introduces a Dutch debtor-in-possession proceeding ("Dutch Scheme"), combining features of chapter 11 of the U.S. Bankruptcy Code and the English Scheme of Arrangement, was finalized at the end of 2020. The WHOA entered into force...

Employers in the Netherlands should take action if they find out that a (soon-to-be or) former employee is going to work for a competitor. If they do not do so or fail to do so on time, they risk being left empty-handed, as is apparent from a decision by the Court of Appeal of ‘s-Hertogenbosch.

As announced, the bill on the future of pensions (wet Toekomst Pensioenen) will be submitted to the Dutch Parliament in autumn 2021. The bill is the elaboration of the Pension Agreement (Pensioenakkoord) between social partners from June 2019. Extensive public consultation on the proposed content took place in early 2021. Various pension experts and interest groups have contributed to this far-rea

In the Netherlands, employers are generally prohibited from dismissing sick employees in the event of a reorganization, even if those employees are eligible for dismissal based on the reflection principle. The reflection principle (in Dutch: afspiegelingsbeginsel) provides selection criteria in case of redundancies.

The Dutch Court of Appeal recently addressed damages owed in a dismissal action where both the employer and employee acted with serious culpability. The question for the court was who was to blame for the termination of the employment contract? Should the employee lose her right to any payment? Should the employer pay everything? Or…

On 12 March 2021, the "Code for Children's Rights" ("Code voor Kinderrechten") was launched in the Netherlands. The Code was developed by the University of Leiden and the Waag organisation commissioned by the Dutch government.