The Netherlands has long been a respected maritime jurisdiction, combining a strategic geographic position with a sophisticated legal and financial infrastructure. Yet the competitive dynamics of global shipping are shifting. In an October 2024 letter to Parliament (Kamerstukken II 2024–2025, 31 409, nr. 467), the Minister (at that time) of Infrastructure and Water Management noted that, measured over the past decade, the number of vessels flying the Dutch flag has declined by approximately 9% in absolute terms. Over the same period, the global fleet expanded significantly – particularly in segments such as large container shipping, in which Dutch shipowners are comparatively less active.

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On 12 March, the Office of Foreign Assets Control (OFAC) issued General License No. 134, granting a short-term waiver that permits, until 11 April 2026, all transactions ordinarily incident and necessary to the sale, delivery, or offloading of crude oil and petroleum products of Russian origin previously stranded under sanctions. The move, framed as a response to the closure of the Strait of Hormuz and the resulting disruption to global oil supply, marks a significant, if temporary, shift in US sanctions policy towards Russia. For more details, including on the exception to the above-mentioned waiver, please read the full text of the General License (link).

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Mid December 2025, the European Parliament, European Commission and the Council of the European Union concluded their trilogue negotiations with their provisional agreement on the European Commission’s Omnibus package. The final text of the Omnibus Directive was adopted by the Council of the European Union on 24 February 2026 and was published in the EU Official Journal on 26 February 2026. Aiming to simplify the EU’s sustainability reporting framework, the Omnibus package covers, among other items, the CSRD, the CSDDD, and the EU Taxonomy Regulation. The Omnibus Directive has many aims, one being to set out the scoping criteria for both the CSRD and the CSDDD. In short on the CSDDD, due diligence obligations will apply only to (i) large EU entities with more than 5,000 employees and net annual turnover exceeding EUR 1.5 billion, and (ii) non-EU entities with turnover exceeding EUR 1.5 billion generated within the EU. The remainder of this blog focuses on the updates from the CSRD’s perspective.

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The EU–India Free Trade Agreement is being described as the “Mother of all Deals” and with good reason. Concluded after nearly two decades of negotiations, this landmark agreement between two major economic blocs is set to reshape how goods, services, capital, and technology move between India and Europe.

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What’s happening this week in economics? Deloitte’s team of economists examines news and trends from around the world.

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Legislative proposal to limit the transition payment compensation scheme for dismissal due to long-term illness for small employers

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The EU’s Anti-Coercion Instrument (ACI), also dubbed the “trade bazooka”, has recently made headlines due to heightened geopolitical tensions. This instrument, designed to deter and counter economic coercion, has not yet been deployed. However, the increasing reliance on trade and investment measures to achieve foreign policy objectives and apply pressure on counterparts suggests that such instruments will be tested. It may only be a matter of time before a confrontation between the EU and a third country prompts its first application.

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Dutch tax regulations concerning energy, sustainability and climate continue to evolve rapidly. We periodically publish an overview of these developments, and are happy to present our latest edition. This edition reflects legislative and policy changes up to 1 January 2026. It includes, among other updates, the latest measures introduced as part of the 2026 Tax Plan.

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Der Bundestag hat am Donnerstag, 29. Januar 2026 das KRITIS-Dachgesetz beschlossen. Damit setzt Deutschland die EUCER-Richtlinie in nationales Recht um und führt erstmals sektorenübergreifende Mindestvorgaben für den physischen Schutz kritischer Anlagen ein. Für Betreiber bedeutet das: Registrierung, Risikoanalysen, Resilienz-Pläne, Melde und Nachweispflichten – mit klaren Fristen und Aufsicht.

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