The Netherlands has not yet fully implemented the Transparency Directive. The requirements regarding major holdings in listed companies were implemented in 2006. The other requirements of the Transparency Directive still need to be implemented.

The provisions of Implementing Directive 2007/14/EU will be laid down in the Decree transparency listed companies (Besluit transparantie uitgevende instellingen) which is now being consulted on. The European Commission has started infringement proceedings against the Netherlands for late implementation of the Transparency Directive.

The link to the consultation document on the Decree transparency listed companies is set out below but it is only available in Dutch.