After more than two decades, the implementation of the Energy Taxation Directive (‘ETD’) in Dutch law is fast approaching. Originally introduced in 2003, the ETD focusses on taxing energy based on volume. The proposed revision aids in a shift towards climate-aligned taxation. It aims to incentivise the transition to clean energy across the entire European Union.

As one of the first organisations in the Netherlands, grid operator Stedin published its annual report in line with the Corporate Sustainability Reporting Directive (CSRD).

February 2025 marks the beginning of the regulatory shift towards the implementation of the EU Artificial Intelligence Act, or the so-called AI Act. By August 2026, the full act will enter into force. The stake is high for financial institutions – 7 out of 8 categories of high-risk AI systems identified by the AI Act involve the processing of personal data. In other words, in more than 87% of the cases involving a high-risk AI system, compliance with GDPR would be necessary. Financial institutions, by regularly dealing with personal and sensitive client data, must take the first steps

As of 1 January 2026, crypto service providers in the EU will be required to collect, verify, and share certain data about their users on an annual basis with the tax authorities of the EU Member State in which they are registered for DAC8.