The Netherlands

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Progress overview

Current status

On 23 April 2026, the Dutch House of Representatives adopted the draft bill, followed by the Dutch Senate on 26 May 2026. Notably, both adopted the bill as a so-called “formality” (in Dutch: hamerstuk), meaning it enjoyed such broad support that no further discussion or debate was required, and it was therefore adopted without a vote.

Next steps

The bill still needs to be ratified and published in the Official Gazette, after which a Royal Decree will determine its entry into force. It is expected that the Netherlands will align the timing of the bill with the European application date of the ECGT, namely 27 September 2026.

Documentation

Draft bill 22 December 2025: Voorstel van wet.

Accompanying explanatory memorandum 22 December 2025: Memorie van toelichting.

Additional information

No update.

Key contact

thera adam

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

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