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Legislative change on management and supervision: introduction of the one-tier board

Baker & McKenzie
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Netherlands
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January 10 2013

As of 1 January 2013, new legislation has come into effect changing the rules on management and supervision of Dutch private companies with limited

Dutch correction method for private use of company cars by VAT entrepreneurs is not in line with the European VAT Directive

Baker & McKenzie
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European Union, Netherlands
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April 26 2012

Van Laarhoven, a single proprietor and as such entrepreneur for VAT purposes, has two company cars

Amendment of Book 2 of the Dutch Civil Code with respect to the amendment of the right to institute an inquiry

Baker & McKenzie
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Netherlands
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January 10 2013

The amendment of the right to institute an inquiry was adopted by the Senate on 12 June 2012 and became effective as of 1 January 2013. Evaluation of

Supervision of Legal Entities Act

Baker & McKenzie
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Netherlands
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February 14 2012

The statement of no objection was abolished on July 1, 2011, when the Supervision of Legal Entities Act came into effect

House of Representatives approves implementation act for the simplification and flexibilisation of the act on private limited companies

Baker & McKenzie
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Netherlands
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February 14 2012

Following its approval on December 15, 2009, of a bill for the Private Company Law (Simplification and Flexibilisation) Act, the House of Representatives has now approved the bill implementing that act

Management and Supervision Act (one-tier board system)

Baker & McKenzie
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Netherlands
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February 14 2012

The act introduces rules for a single corporate body for an NV or BV composed of executives and non-executives, i.e. the “one-tier board system”

Conversion of shares into depositary receipts not always an impediment to fiscal unity

Baker & McKenzie
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Netherlands
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February 14 2012

A parent company and a subsidiary may form on request a fiscal unity for Dutch corporate income tax purposes, provided that the parent company is the legal and beneficial owner of at least 95 of the shares in the nominal paid-up capital of the subsidiary

Recent developments for the fourth quarter 2011

Baker & McKenzie
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Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
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March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Search results

Legislative change on management and supervision: introduction of the one-tier board

Dutch correction method for private use of company cars by VAT entrepreneurs is not in line with the European VAT Directive

Amendment of Book 2 of the Dutch Civil Code with respect to the amendment of the right to institute an inquiry

Supervision of Legal Entities Act

House of Representatives approves implementation act for the simplification and flexibilisation of the act on private limited companies

Management and Supervision Act (one-tier board system)

Conversion of shares into depositary receipts not always an impediment to fiscal unity

Recent developments for the fourth quarter 2011

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