Annual reporting in the Netherlands is subject to extensive disclosure requirements, with rules being scattered across various legal sources and undergoing regular change. To make this complex legal framework more accessible, we have prepared a checklist that can be used for annual reporting relating to financial years that started on 1 January 2025.

The checklist is specifically designed for Dutch public limited liability companies that have a two-tier board model and whose shares, or depositary receipts for shares, are listed on Euronext Amsterdam. It is a practical tool to help with the reporting process, bringing together the key requirements in one overview. Each disclosure requirement is listed (with the relevant legal source mentioned) and can be ticked by checking the relevant box. A reference to the corresponding page in the issuer's annual report can be added.

If you would like to receive our checklist, please reach out to one of the experts listed below, or your regular De Brauw contact. We are happy to share the checklist and are, of course, available to answer any questions you may have.