Legal articles

Foreign investment funds can get Dutch dividend withholding tax refund, on strict terms

The Dutch Supreme Court recently issued its ruling in the Köln Aktienfonds Deka (KA DEKA) case. Taking into account the ECJ’s decisions in KA DEKA and Fidelity Funds, the Dutch Supreme Court – reversing its 2015 decision – ruled that foreign investment funds qualifying as Undertakings for Collective Investment in Transferable Securities (UCITS) are in principle objectively comparabl...

Bill submitted: stricter gender diversity rules on the horizon in the Netherlands

A bill introducing stricter gender diversity measures for Amsterdam-listed NVs and BVs, as well as for “large” listed and non-listed NVs and BVs, was submitted to the lower house of the Dutch parliament on 6 November 2020. The bill contains changes to the consultation version, and we discuss the key ones.   While the bill still needs to be discussed and adopted by both the lower house and...

China releases long-awaited framework to blacklist “unreliable” foreign entities

Amid an intensifying rift with the US, China recently announced a new list-based sanctions framework that enables the Chinese government to sanction foreign entities and individuals engaged in activities deemed to endanger the fundamental economic and national security interests of China and of Chinese entities.   Foreign entities, both US and non-US based, active in China or conducting busin...

Fake online reviews – back as area of enforcement by competition authorities

The past year has seen a spike in enforcement activity by consumer regulators across Europe in relation to fake online reviews. Online traders using these reviews are not the only ones caught in the cross-hairs. Enforcement actions may well have collateral victims in the form of e-commerce and social media platforms, which are likely to be the target of requests for information needed to track dow...

De Brauw launches HSE Incident Response Guide

Managing Health, Safety and Environment (HSE) incidents is crucial. An adequate response to incidents is vital during the early stages of an incident and when supervising and investigating authorities visit the site. As it is difficult to find easily accessible and coherent information on the key do’s and don’ts, De Brauw has created a step-by-step guide setting out how to adequately r...

Female workers to be compensated when maternity leave and paid holiday overlap

On 6 November 2020, the Dutch Supreme Court answered preliminary questions about the equal treatment of men and women in the context of collective employment terms. The questions had been put forward by the The Hague District Court in a case raised by a school’s female employee. The case centred on a clause in the collective labour agreement for secondary education (CLA) that stated that no ...

Privilege of foreign in-house counsel: English court sets standard, Dutch to follow?

A recent high court judgment in England provides a clear-cut rationale for attributing legal advice privilege to foreign in-house counsel. The High Court concluded that it is the “function” of the relationship and not the “status” of the lawyer that is relevant in the case of foreign in-house counsel. It is not necessary to assess whether certain formalities are applied, as...

NOW-3: Dutch government continues support for employers, but on less generous terms

The government in the Netherlands is extending its salary subsidy scheme to the end of June 2021. Employers will continue to receive assistance under ”NOW-3″, but conditions are stricter than in previous NOW regulations.   The details of NOW-3 were published in the Staatscourant on 9 October 2020....

Compliance challenges in changing times

We are living in an era that in many ways, is being defined by crises – first financial, and now health. At the same time, the role and impact of corporate actors is growing to unprecedented levels. The influence of these actors reaches well beyond the economic sphere and into broader public and political arenas. Because of their growing significance, companies increasingly find themselves at th...

Dutch guidance on investigation and prosecution of foreign bribery renewed

While at first glance, the renewed guidance, effective as of 1 October 2020, does not appear to introduce far-reaching changes, several aspects are worth mentioning. Like the previous version, the guidance contains a non-exhaustive list of factors that can be taken into account by the Netherlands Public Prosecution Service (DPPS) when deciding whether prosecution of foreign bribery is opportune or...
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