Im ersten Teil dieses Beitrags wurde das EU-Förderregime in seiner aktuellen Struktur dargestellt – von der Finanzierung des EU-Haushalts über den mehrjährigen Finanzrahmen (MFR) bis hin zu den Formen der Mittelverwaltung und den Zugangswegen zu Fördermitteln. Aktuelle Entwicklungen zeigen jedoch, dass sich zentrale Elemente dieses Systems wandeln. Der vorliegende Beitrag analysiert diese Entwicklungen und zeigt, welche grundlegenden Verschiebungen sich im EU-Förderregime abzeichnen und welche Konsequenzen sich daraus für Unternehmen ergeben.

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For European investors eyeing the U.S. market with an acquisition, the “Stock vs. Assets” debate is more than just a legal technicality; it dictates your future liability profile and tax efficiency. Whether you acquire shares of stock directly through a European legal entity (“European Entity”) or utilize a Delaware “Newco” to buy assets, your choice should align with your long-term risk tolerance and exit strategy.

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This year, the logistics and supply chain sector is undergoing a far-reaching structural transformation. Whilst efficiency gains and cost optimisation have dominated to date, resilience, transparency and regulatory compliance are now at the heart of the corporate agenda.

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On Wednesday, 15 April 2026, the Dutch Parliament approved the draft Cybersecurity Act (Cyberbeveiligingswet, “Cbw”), which implements the EU NIS2 Directive in the Netherlands. This approval has been long awaited and marks the first major development in the Dutch NIS2 implementation process since the summer of 2025, following an enduring period of legislative delay.

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Only 21% of enterprises responding to a recent multicountry Deloitte survey report having mature governance in place to manage the risks of agentic AI

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In this update, we address the Cybersecurity Act and the Critical Entities Resilience Act adopted by the House of Representatives, the European Commission’s Digital Omnibus legislative package and the Dutch government’s response, the AI Omnibus proposal, and the consultation launched by the Dutch Data Protection Authority on its draft enforcement policy.

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While tax may not always sit at the forefront of public EU policymaking debates, developments over the past year point to a clear conclusion: 2026 is shaping up to be a pivotal year for EU tax policy, with implications that extend well beyond technical tax compliance. Ongoing discussions on simplification, the taxation of the digital economy and the financing of EU ambitions place taxation firmly at the intersection of policy design, competitiveness and fiscal stability.

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The rally in risk assets on ceasefire optimism came to a halt over the weekend. The ceasefire talks between the US and Iran collapsed in Pakistan and the US announced that the Strait of Hormuz will be blockaded to ships going to or from Iranian ports.

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On November 7 2025, the proposed acquisition of Solvinity Group B.V. (“Solvinity”) by Kyndryl Nederland B.V. (“Kyndryl”) was announced, causing quite a stir in the Netherlands. Kyndryl is an American company that, through this acquisition, will become the owner of the company that manages the digital infrastructure behind DigiD. DigiD is used by millions of Dutch citizens to log in to websites of the government and organizations with a public mandate. The completion of the acquisition is subject to the completion of various approval procedures, including a review by the Investment Assessment Bureau (“BTI”).

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On April 2, 2026, the President of the United States signed a Presidential Proclamation introducing significant tariffs on imports of patented pharmaceutical articles and their ingredients into the United States.

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