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60 legal articles
The 30% ruling (officially the expat scheme, or 30% facility) is a tax arrangement, not a separate type of employment contract. An ordinary Dutch employment contract can include an agreement...
The Dutch Participation Exemption eliminates corporate income tax on dividends and capital gains derived from qualifying subsidiaries. The Netherlands offers one of the world's most extensive networks of Bilateral Investment...
The WHOA (Dutch Court Confirmation of Extrajudicial Restructuring Plans) allows companies to restructure debt without the consent of all creditors. A "cross-class cram-down" can bind dissenting classes of creditors to...
Dutch companies must comply with both EU regulations and the Dutch Sanctions Act 1977, which imposes strict criminal and administrative penalties for violations. An Internal Compliance Program (ICP) is the...
The Netherlands is a primary gateway for European IP protection, offering access to the Unified Patent Court (UPC) and the Benelux Office for Intellectual Property (BOIP). Tech companies can reduce...
The Netherlands remains the primary "Gateway to Europe" for UK-based firms due to the Article 23 VAT deferment license, which eliminates the need to pay import VAT upfront. Compliance with...
FAQ: Restructuring Multinational Operations in the Netherlands via WHOA Powerful Restructuring Tool: The Dutch WHOA framework functions similarly to the US Chapter 11 or UK Scheme of Arrangement, allowing companies...
The Netherlands Commercial Court (NCC) is a specialized chamber of the Amsterdam District Court that conducts all proceedings entirely in English. To access the NCC, parties must actively "opt-in" through...
The Netherlands is a preferred jurisdiction for private equity due to its tax treaties, legal stability, and flexible corporate forms like the Besloten Vennootschap (BV) and Commanditaire Vennootschap (CV). Foreign...
Navigating Dutch Employment Disputes as an Expat: 2026 Costs and Rights Expats enjoy the exact same strict employment protections as Dutch citizens, meaning you cannot be fired without formal permission...
Dutch holding companies must prove genuine local economic activity to keep tax treaty benefits under 2026 EU regulations. Foreign investors need exclusive local office space. Shared corporate service addresses trigger...
Navigating Dutch Customs for EU Importers: 2026 Compliance FAQ The 2026 EU customs framework requires stricter digital reporting and updated tariff classifications through the incoming EU Customs Data Hub. Non-EU...
Jurisdiction requires residency: Dutch courts can process your divorce if you and your spouse live in the Netherlands, regardless of where you were married or your nationality. Asset division laws...
Jurisdiction Flexibility: In 2026, Dutch courts can often process your divorce and approve your mediated settlement even if you were married in another country, provided you meet the habitual residence...
WHOA Restructuring vs Traditional Bankruptcy for Dutch Subsidiaries The Dutch WHOA (Wet Homologatie Onderhands Akkoord) allows financially distressed but viable subsidiaries to restructure debts while maintaining operations, avoiding liquidation. WHOA...
Monetary Redress is Standard: The Dutch Collective Action Act (WAMCA) allows representative organizations to sue for direct monetary damages on behalf of an entire class. Expansive Jurisdictional Reach: Dutch courts,...
If you are setting up a business in Europe, the Dutch private limited company ( Besloten Vennootschap or BV) remains a top choice. However, many international founders underestimate the compliance...
If you are acquiring or selling a business in the Netherlands, choosing between a share deal and an asset deal is your most important structuring decision. Get this wrong, and...
Substance is mandatory: Dutch tax and regulatory authorities actively audit shell companies. You must maintain physical office space and local decision-making in the Netherlands. Directors owe local loyalty: Under Dutch...
Precise technical specifications and defined milestones defend against scope creep in cross-border software agreements. Dutch copyright law requires explicit written assignments for intellectual property transfers in software development contracts. Multi-tier...