A third memorandum of amendment applies CSRD reporting from financial year 2027 to companies with over 1,000 employees and EUR 450 million net turnover, without retroactive effect. The works council discusses the reporting annually.

On 21 October 2026, the Amsterdam District Court ordered Heineken and its Greek subsidiary to pay € 111.2 million jointly for abuse of dominance; more than half is interest running from when the damage arose.

The Dutch government will raise fines under five employment laws by around 22% from 1 July 2027 and index them annually from 2028. The maximum fine for underpayment goes to around € 12,200 per employee.

The Amsterdam District Court holds that the statutory regime for bearer shares does not apply to depositary receipts. A holder who requested conversion after the deadline in the trust conditions loses out.

The Dutch Social and Economic Council published the Female Board Index 2026: 44 percent female supervisory directors and 18 percent female managing directors at 81 listed companies. Large companies must report on their targets.

The Amsterdam District Court orders a selling company to pay more than EUR 2.6 million for breach of warranties but dismisses the claim against its indirect director: it was not foreseeable that the company would be unable to pay.

In October, three developments for hirers of agency workers followed in quick succession: a consultation on the Wtta standards, a new checklist from the Labour Inspectorate and research into accidents among agency workers. What should hirers arrange now?

De-banking is rising, but a recent Amsterdam ruling confirms a bank cannot simply close a client's account — even after compliance shortcomings. What businesses should know.