EACC & Member News

Loyens & Loeff: SFDR 2.0 – Towards simpler and more effective product categories

On 6 November 2025, a draft version of the revised Sustainable Finance Disclosure Regulation (SFDR) – commonly referred to as SFDR 2.0 – was leaked, offering an early glimpse into the European Commission’s (EC) proposed changes. While SFDR 2.0 has been anticipated for some time, its specific content remained undisclosed until now. The leak, occurring just two weeks ahead of the expected official publication (19 November 2025), proposes replacing the existing product categories pursuant to article 6/8/9 of SFDR with new product categories.

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EACC & Member News

Houthoff: Red flags from black boxes: legal due diligence in the age of AI

Ivar Brouwer describes how artificial intelligence (AI) is fundamentally changing legal due diligence. AI has made the process of document analysis – which used to take lawyers weeks – quicker and more efficient. As a result, the focus is shifting from fact gathering to strategic insight. The future, the author concludes, is hybrid: human where necessary, AI where possible.

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EACC & Member News

Archipel Tax Advice: Fiscale Verkiezingsdebat 2025: een Verslag

De zaal is gevuld met fiscalisten, beleidsmakers en adviseurs die de taal van tabellen spreken, maar vandaag kiezen voor het gesprek. Bas Jorissen opent met een simpele observatie: in campagne‑tijd praten we eindeloos over uitgaven, maar veel minder over wie, wanneer en waarom belasting betaalt. Die framing werkt de hele ochtend als kapstok. Het debat zal gaan over ontwerpkeuzes: progressie aan de tariefkant of via toeslagen, neutraliteit of sturing, stabiliteit of politieke wispelturigheid. Het publiek krijgt geen slogans, maar mechanismen.

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EACC & Member News

Loyens & Loeff: Dutch elections: what to expect next for innovation tax incentives?

As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities. Taxation plays a central role in many party programmes, with innovation-related tax incentives regularly subject to political debate. With coalition negotiations looming, the future of these incentives will depend on how innovation policy is weighed against broader policy and budgetary goals.

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