The Netherlands

Progress overview

Status

On 11 July 2025 the Council of Ministers approved the draft bill, which is an internal/non public process. Draft bills are subsequently sent to the Council of State to ensure if the legislation is consistent with the Constitution and practically enforceable.

The Advisory Committee of the Council of State issued its positive recommendation on 24 September 2025, without any further comments.

On 22 December 2025, the legislator submitted a draft bill to the Dutch House of Representatives to implement the Directive, accompanied by an explanatory memorandum. The bill was subsequently discussed in the Dutch House of Representatives on 13 January 2026, at which time the procedural framework and agenda were established.

Next steps and timing

The draft bill with commentary will now proceed to the House of Representatives for debate. As there were general elections very recently, and a cabinet still needs to be formed, a debate in the House of Representatives has not been scheduled yet. The draft bill notes that the ECGT is to be transposed into national legislation by 27 March 2026, with the new rules applying as from 27 September 2026.

Legislative documents

Draft bill December 22, 2025: Voorstel van wet.

Accompanying explanatory memorandum December 22, 2025: Memorie van toelichting.

Description

No update.

Key contact

Thera Adam Partner E: theraadam@eversheds-sutherland.com

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