Relevant topics for practice

‘Management and Supervisory boards in the Netherlands in brief’ is an updated, 2021 publication that highlights a number of practical topics relevant to both management board members and supervisory board members of public limited companies, private limited companies and cooperatives. Its topics range from adoption of resolutions to division of duties, from appointment to dismissal, from a one-tier board to representation and from liability to discharge and insurance.

This publication also addresses several employment-related aspects of the relationship between the company and its management board members, the relationship between supervisory board members and the company and the corresponding tax position for both.

Impact of laws

With this brief reference work, we would like to draw your attention to a number of interesting and pertinent issues. Amongst other things, we refer to the Temporary Act governing the COVID-19 Measures (Tijdelijke Wet Covid-19) that in response to the coronavirus crisis was introduced with retroactive effect to 16 March 2020 and has been extended several times since then. This Act permits, for example, the option to hold virtual meetings of shareholders or members, deviations from statutory provisions and provisions under the articles of association and the postponement of preparing and publishing financial statements. We also refer in a number of places to the Act on Management and Supervision of Legal Entities (Wet bestuur en toezicht rechtspersonen) which will enter into force on 1 July 2021. This Act primarily changes the statutory provisions that apply to foundations and associations, but also implements a number of harmonising amendments that affect Dutch public companies and private limited liability companies.


Do not hesitate to contact us if you have any questions in relation to this publication or other governance-related topics. As your trusted law & tax partner, we are happy to take the time to research your question and advise you.

The contributors to this booklet include: Marieke Kolsters (Corporate Law), Klaas Wiersma (Employment Law, Taxes and Benefits), Hans van Ruiten (Employment Law, Taxes and Benefits) and Mijke Sinninghe Damsté (Litigation and Risk Management), Huib Schrama (Litigation & Risk Management), Céline van Asperen de Boer (Litigation & Risk Management) and Michel Bosman (Litigation & Risk Management).

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