Publications and articles

2 June 2026

Green light for digital-only general meetings in the Netherlands

On 2 June 2026, the Dutch Senate adopted the Digital General Meeting Bill, which allows Dutch companies and associations to hold general meetings accessible only by electronic means (digital-only general meetings). When the bill becomes law, there will be three general meeting formats in Dutch company law: digital-only, in person-only and hybrid, accessible both in person and electronically.
28 May 2026

WBTR transitional regime for non-compliant multiple voting rights arrangements to end

On 1 July 2026, the transitional regime for non-compliant multiple voting rights arrangements under the Dutch Act on Management and Supervision of Legal Entities (WBTR) reaches its long-stop date. Where associations (verenigingen), cooperatives (coöperaties), mutual insurance associations (onderlinge waarborgmaatschappijen) and foundations (stichtingen) in the Netherlands have multiple voting rights arrangements in place that exceed the new statutory cap, these arrangements stop having legal effect after 1 July 2026.
26 May 2026

Revised CSRD sustainability reporting standards published for consultation

One of the key elements of the Omnibus sustainability simplification agenda is the revision of the sector-agnostic CSRD sustainability reporting standards (ESRS) set out in Delegated Regulation (EU) 2023/2772. These are the standards on the basis of which "first wave" companies currently prepare their sustainability statements under the CSRD.
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