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28 Mar 2025

Preparation, adoption and publication of financial statements: what are the rules again?

Pursuant to Section 2:210 of the Civil Code, the management board of a private limited liability company (BV) or public limited company (NV) must prepare annual accounts and make them available for inspection at the company's offices within five months of the end of the financial year, subject to a maximum five-month extension on account of special circumstances.

News

14 Oct 2025

Wagevoe

Since 1 January 2025, a new act was introduced for shareholder disputes: the ‘Act amending the dispute resolution rules and clarifying the admissibility requirements for inquiry proceedings’ (in short: Wagevoe). Before 2025, anyone who wanted to buy out a co-shareholder or leave a company could usually expect a long process involving various procedures. As my colleague Rick Dijksterhuis explained at the time in his earlier contribution on this bill, the legislator had one clear goal: to make the resolution of shareholder disputes faster, simpler and more practical. In practice, we see that this has an impact on the way shareholders litigate.

News

13 Aug 2025

Update on the Vifo Act

The Netherlands' economic security policy is constantly evolving. In this context, the Investments, Mergers and Acquisitions (Security Screening) Act (Vifo Act) has been in force since 1 June 2023. The Act provides for a security assessment on the basis of which certain investments, mergers and acquisitions must be approved in advance by the Minister of Economic Affairs. For more information about the content and operation of the Vifo Act, please refer to my previous posts in this respect. In this news item, I provide an update on the Vifo Act.