Clifford Chance
Legal developments in 2014 relevant to Dutch group finance companies
27 January 2014
This memo is a summary of legal developments in the Netherlands for 2014 and beyond, which are relevant to Dutch group finance companies used by domestic or international conglomorates.
The developments relate to changes in the conditions to remain eligible for the exemption from bank license requirements, the preparation of financial statements and auditor rotation requirements. These are mainly driven by anti-abuse measures and/or the implementation of EU legislation. The status and timing will be indicated per development.
