15. April 2024


On 13 March 2023 the Order in Council ("OiC") pursuant to which the thresholds for, among other things, the audit requirement of annual accounts are increased entered into force. The OiC transposes Directive 2013/34/EU of the European Commission which was published on October 19, 2023 into Dutch legislation.

Ihr Kontakt: Martina F.M. Priekaar

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4. April 2024



In der ersten Sonderausgabe zum WHOA haben wir eine Bilanz nach 2,5 Jahren WHOA gezogen. Auch haben wir einen kurzen Überblick über das niederländische WHOA-Verfahren gegeben und die WHOA mit der deutschen StaRUG verglichen. In dieser zweiten Sonderausgabe zur WHOA werden wir die Rechte von Gesellschaftern und Gläubigern, den Inhalt des Restrukturierungsplans[1] und die Voraussetzungen für die Annahme und Bestätigung des Restrukturierungsplans besprechen.

Ihr Kontakt: Sandy van der Schaaf

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28. März 2024


HEUSSEN is proud to announce that it has been ranked in three practice areas in the 2024 EMEA edition of The Legal 500. The Legal 500 is a guide to the world’s leading law firms and lawyers and is focused on benchmarking law firms and lawyers on the basis of evaluation and feedback from clients and peers.

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14. März 2024

Bill 'Digital general meeting of private legal persons Act'

On 15 January 2024, the bill on digital general meetings of legal entities under private law was submitted to the Dutch Lower House. The bill provides for the possibility for Dutch legal entities under private law to hold general meetings by digital means only.

Ihr Kontakt: Rens M.R. Berrevoets

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1. Februar 2024

Do not wait too long to start the WHOA-proceedings

The Act on the court approval of private restructuring plans (Wet Homologatie Onderhands Akkoord or WHOA) makes it easier for a company in financial distress to sit down with its creditors and shareholders at the negotiating table in order to agree upon a reduction of its debt burden. These agreements are set out in a so-called private arrangement (onderhands akkoord). If not all creditors agree to this arrangement, it can be submitted to the court for ratification. If the court ratifies the arrangement (homologatie), the dissenting creditors will also be bound by the arrangement.

Ihr Kontakt: Christina F.J. Oudakker

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18. Dezember 2023

New Reporting Obligation for Businesses Under the Foreign Subsidies Regulation

As from October 12, 2023, certain undertakings within the European Union ("EU") that have received direct or indirect subsidies from non-EU member states are required to make a notification to the European Commission if they are involved in mergers, acquisitions, public procurement procedures or the establishment of joint ventures. This obligation arises from Regulation (EU) 2022/2560 on foreign subsidies distorting the internal market ("Foreign Subsidies Regulation" or “FSR”), which came into effect on January 12, 2023. The primary objective of the FSR is to reduce the distortive effect of foreign subsidies on the European internal market.

Ihr Kontakt: Bart Pott

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