We informed you about the critical advice of the Advisory Division of the Council of State (Advisory Division) on the draft text of the legislative proposal on Legal Protection in Public Procurement (legislative proposal). On 22 December 2025, the Minister of Economic Affairs (the Minister) published an amended legislative proposal. This amended legislative proposal will be debated in the House of Representatives.
In this article, we look back at trends and enforcement developments in anti-corruption and anti-bribery in 2025 and we look ahead to what we can expect to shape this rapidly evolving landscape in 2026. What emerges from our review is a picture of institutional reform and a sharpening of enforcement tools, with anti-corruption and anti-bribery compliance as a strategic priority.
On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality. As a result, the applicable tax interest rate is reduced to 4%. As the State Secretary for Finance has included all similar objections in a mass objection procedure, the judgment has direct effect on all taxpayers that have filed objections against the amount of tax interest included in the CIT assessment.
The European Commission has published its long-awaited Guidelines on the application of the Foreign Subsidies Regulation (FSR), providing clarity on key concepts and enforcement mechanisms under the new framework. The Foreign Subsidies Regulation (Regulation (EU) 2022/2560* hereafter referred to as: FSR) – in force since 12 January 2023 and started to apply from 12 July 2023 – is a legal framework empowering the European Commission to scrutinise foreign subsidies granted by third countries to companies operating in the EU internal market. The FSR aims to address distortions caused by foreign subsidies in the internal market and allows the EU to ensure a level playing field for all companies, while remaining open to trade and investments.
Our tax experts contributed an insightful article, “What now?”: The potential impact of the G7 agreement for EU and Swiss taxpayers, to the November-December edition of the International Tax Journal. This article explores the potential legal, policy, and practical consequences of the G7 agreement for US, EU and Swiss MNEs.
As of 1 January 2026, the Netherlands will implement significant domestic amendments to the Dutch Money Laundering and Terrorist Financing (Prevention) Act (in Dutch: Wet ter voorkoming van witwassen en financiering van terrorisme, ‘’Wwft’’). These changes are intended to further strengthen the regulatory framework for preventing money laundering and terrorist financing. Companies doing business in the Netherlands or with Dutch counterparts should assess the impact of these amendments on their compliance obligations and update their internal policies accordingly.
On 12 October 2025, the Ministry of Economic Affairs announced that its Minister Karremans had invoked the Goods Availability Act (Wet beschikbaarheid goederen, Wbg) on 30 September 2025 to impose measures on semiconductor manufacturer Nexperia. The aim of this measure was to prevent the goods produced by Nexperia (chips for cars and consumer electronics) from becoming unavailable in an emergency situation. The order imposed on Nexperia meant that no changes could be made to Nexperia’s assets, intellectual property, business activities or personnel for a period of one year. This is the first time the Minister has invoked the Wbg since the Act came into force in 1952.
Investment in artificial intelligence is supporting the economy, but questions remain about how long the momentum can last
Loyens & Loeff New York regularly posts ‘Snippets’ on a range of EU tax and legal topics. In this snippet, we will focus on the Pillar Two (P2) compliance obligations that are relevant for U.S. multinationals (MNEs) with a presence in the EU.
Loyens & Loeff New York regularly posts ‘Snippets’ on a range of EU tax and legal topics. Earlier this calendar year, our ‘EU Tax Directives Series’ offered practical, concise summaries of key EU tax directives and their relevance for U.S. multinationals with a presence in the EU. As the year comes to a close, this Snippet provides an update on certain directives previously covered in that series.
