Beginning July 1, 2025, the city of Amsterdam will implement a permit requirement for so-called “mid-range” rental properties. This regulatory change is aimed at preserving the availability of affordable rental housing for middle-income residents.
Continue Reading Amsterdam’s New Permit Requirement for Mid-Range Rentals: Key Considerations for Landlords

New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax (DWT). The CV is a frequently used partnership vehicle to structure regulated funds and associated feeder/investment entities. 

Continue reading the full GT Alert.

On Budget Day, 15 September 2020, the Dutch Ministry of Finance presented its 2021 tax plan. For the proposed bills to have effect, they first must be approved by Parliament. If approved, many of the proposed measures will have effect beginning 1 January 2021, with some beginning 1 January 2022. This GT Alert outlines current…

On August 27, 2020 the Dutch Data Protection Authority (Dutch DPA) announced that it approved the first ‘code of conduct’ in the Netherlands, the Data Pro Code. The Data Pro Code was drafted by NL Digital, the Dutch industry association for organizations in the ICT sector in the Netherlands.

What is a ‘Code of…

A comparison of the new Dutch Scheme and the new UK Restructuring Plan.

The Dutch Scheme and the UK Restructuring Plan are the latest of a series of significant developments in European restructuring law which may provide corporate debtors and their stakeholders with an improved restructuring tool kit to address financial distress and, ultimately, to

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The topic of ‘shared-housing’ is increasingly becoming of interest for clients who invest in residential real estate portfolios. In short, shared-housing can be described as the use of a residential unit by several people who are using a single room for private use and who share the bathroom and the kitchen (and possibly a living-room) with their co-tenants.

From a legal standpoint, shared-housing defers from letting rooms because of the fact that the landlord does not let out single rooms to each person, but lets out the whole unit to several people under one lease agreement or to one person who is granted the right to sublet single rooms in the unit.
Continue Reading Recent ‘Shared-Housing’ Developments in Amsterdam

The Dutch government is updating its legislation and policy on both online gambling and land-based gambling. In GT Alert, we briefly describe the most relevant legal developments of 2019 in this area, and also look forward to 2020.

Online gambling’s illegality in the Netherlands notwithstanding, the number of people in the Netherlands who participate in…

The European Court of Justice (ECJ) issued a landmark decision on Dec. 19, 2019, that effectively restricts the resale of legally purchased e-books. The case involved the Dutch company Tom Kabinet and the Dutch Publishers Society (Nederlands Uitgeversverbond). Tom Kabinet offered second hand e-books for sale through a “Book Club.” The e-books were…