Mutemo wemakambani eDutch unochinja-chinja katatu, uye kuvhiringa kunodhura. Mimwe mitemo yakatosunga kambani yako nhasi, senge maitiro ekugadzirisa gakava remasheya akatanga kushanda musi wa1 Ndira 2025. Mimwe yakapasiswa nemakamuri ese eparamende uye yakaburitswa muStaatsblad asi haishande kusvika chirevo chehumambo chatanga kushanda, ndipo pakamira mutemo wemisangano mikuru yedhijitari parizvino. Boka rechitatu rine mazano achiri kunyorwa kana mabhiri pamberi peparamende uye asina zvisungo zvachose, kusanganisira mutemo weDutch unoshandisa murairo weEU wekuchengetedza nharaunda uye kuvandudza mutemo wekubatana.
Chinyorwa chino chinotsanangura kuti zvinhu zvikuru zviri kuitika mumutemo wekambani yeDutch zvakamira papi, zvichienderana nemamiriro emumwe nemumwe, kuitira kuti ugone kuziva chisungo kubva pachiziviso. Chinhu chimwe nechimwe chiri pazasi chinotsanangurwa sezvachiri, kwete sezvachinotarisirwa kuva.
Chii chatosunga kambani yako
Kugadziriswa kwakawanda kwemakore mashoma apfuura mutemo wakagadzwa uye ndiwo unoyedzwa nevatariri nemakambani ari kushanda. Mutemo weWet bestuur en toezicht rechtspersonen (Mutemo wekutungamira nekutarisira vanhu vepamutemo) wakashanda kubva musi wa1 Chikunguru 2021 uye wakawedzera mitemo yepamutemo pamabasa evatungamiriri nevatungamiriri vekutarisira, mutemo wekusawirirana kwezvido uye gadziriro dzekusavapo kana kutadza kuita basa kumasangano, masangano, macooperative nemasangano einishuwarenzi. Masangano mazhinji nemasangano achiri nezvinyorwa zvekare.
Kubva musi wa1 Ndira 2022, sangano reWet ingroeiquotum en streefcijfers rakaisa mutemo wekuenzana kwevanhurume nevanhukadzi. Makambani akanyorwa anofanira kuona kuti chikamu chimwe muzvitatu chebhodhi revatariri chikadzi uye chikamu chimwe muzvitatu chevarume; kugadzwa kusingabatsire pakuenzanisa kwakaringana hakushandi. Makambani makuru angangoita zviuru zvishanu, akanyorwa kana kuti kwete, anofanira kuisa zvinangwa zvakakodzera uye zvine chinangwa zvebhodhi revatariri, bhodhi revatariri uye chikamu chiri pazasi, uye kuzivisa nhamba dzavo, zvinangwa uye kufambira mberi kwavo gore rega rega kuSocial and Economic Council (SER).
Mutemo weWet veiligheidstoets investeringen, fusies en overnames, mutemo weDutch foreign investment screening, wave kushanda kubvira 1 Chikumi 2023. Mutemo weWet implementatie richtlijn grensoverschrijdende omzettingen, fusies en splitsingen wave kushanda kubvira 1 Gunyana 2023 uye unotonga kushandurwa kwemakambani, kubatanidzwa kwemakambani uye zvikamu mukati meEuropean Economic Area. Zvose zviri zviviri zvinokurukurwa pazasi. Pamwe chete nazvo pane Dutch Corporate Governance Code, iyo iri mutemo wakapfava: inosunga makambani akanyorwa pasi pemutemo wekutevera kana kutsanangura kwete nemurairo wepamutemo, uye kubva pane mutemo wepamusoro-soro kunobvumidzwa chero bedzi kubviswa kwacho kwatsanangurwa.
Makakatanwa evagovani: chii chakachinja musi wa1 Ndira 2025
Shanduko imwe chete inoshanda zvikuru kune vane migove mumakambani akabatwa zvakanyanya yakatanga kushanda musi wa1 Ndira 2025, apo mutemo weWet aanpassing geschillenregeling en verduidelijking ontvankelijkheidseisen enqueteprocedure (WAGEVOE) wakatanga kushanda. Wakavakazve maitiro emutemo ekukakavadzana muBhuku rechipiri reDutch Civil Code uye wakatsanangura kuti ndiani anogona kuunza nyaya dzekuferefeta.
Zvinhu zvitatu zvinonyanya kukosha. Maitiro ekukakavadzana kwekumanikidzwa kutenga (uitstoting) uye kumanikidzwa kubuda (uittreding) ikozvino anzwikwa neOndernemingskamer (Enterprise Chamber) ye Amsterdam Dare Repamusoro kwete nedare redunhu, iro rinoisa ruzivo muforamu imwe chete. Iye zvino vanounzwa nechikumbiro (verzoekschriftprocedure) kwete nekunyora tsamba yekudana, mune imwe nguva, iyo inobvisa kukwidzwa kwenyaya kwaiwanzowedzera makore kukambani isina kubatana. Uye hurumende ikozvino inovhara zvakananga vane mari yekuisa mari, kwete vagovani chete.
Chikamu chechipiri chemutemo chakasimbisa bvunzo yekubvumidzwa kwe enquete, maitiro ekubvunza pamberi pe Enterprise Chamber. Kumakambani akanyorwa, chiyero chekupinda hachisisiri mari yakatarwa asi chinoratidzwa semugove wemari yakapihwa uye semutengo wepasi wemusika, izvo zvinoratidza hukuru hwekambani pane nhamba yakatarwa makumi emakore apfuura. Mhedzisiro inoshanda ndeyekuti nzira yekuenda ku Enterprise Chamber yava pfupi kune vashoma chaivo mukambani yakazvimirira uye yakaoma kushandisa nehunyanzvi pane yakakura yakanyorwa. Gwaro redu remakakatanwa evane masheya uye nzira ye Enterprise Chamber inoratidza kuti faira rinovakwa sei usati watanga chero maitiro.
Musangano mukuru wedhijitari: wakagamuchirwa, uchimirira chirevo cheumambo
Mutemo weWet digitale algemene vergadering privaatrechtelijke rechtspersonen muenzaniso wakanaka wemutemo uripo asi usati washanda. Bhiri iri rakatenderwa neTweede Kamer musi wa16 Zvita 2025, rikapasiswa neEerste Kamer semutemo musi wa2 Chikumi 2026, uye mutemo wakabuda musi wa3 Chikumi 2026 wakaburitswa muStaatsblad musi wa30 Chikumi 2026. Kutanga kushanda kwaro kwakasiyirwa kumutemo wehumambo, uye mutemo uyu unobvumidza mazuva akasiyana kuti agadziriswe kune zvikamu zvakasiyana. Hapana mutemo wakadaro wakanga wapihwa panguva yekunyora kwacho.
Kusvika zvapera, mutemo uripo unotonga. Bhuku rechipiri reDutch Civil Code rinobvumidza musangano wemubatanidzwa: vagovani nenhengo vanogona kutora chikamu uye kuvhota nemagetsi mumusangano unoungana uye unoitirwa panzvimbo chaiyo, chero bedzi zvinyorwa zvesangano zvichibvumira uye mutori wechikamu anogona kuzivikanwa uye anogona kutevera nekutora chikamu muzviitiko munguva chaiyo. Mutemo wechinguvana wekukurumidzira wakabvumidza kwenguva pfupi misangano yakazara yepamhepo panguva yedenda wakapera uye hauna kutsiviwa. Kambani inoita musangano wedhijitari chete nhasi saka ine njodzi chaiyo yekuti sarudzo dzayo dzinogona kupikiswa. Kana zvinyorwa zvako zvisina kuongororwa kuti zvienderane neizvi, ona chinyorwa chedu pamusangano wevagovani vedhijitari.
Kugadzirira kwakanaka ndekwekuongorora zvinyorwa zvesangano izvozvi, kuitira kuti shanduko iyi igone kuitwa mugwaro rimwe chete renotarial serimwe shanduko iri kumirira, uye kusiya zvirevo zvitsva zvichitanga kushanda kana chirevo chaitwa.
Mishumo yekuchengetedzwa kwezvakatipoteredza uye kuferefeta kwakakodzera: Mitemo yeEurope, kunonoka kweDutch
Apa ndipo pane musiyano uripo pakati pekuzivisa nechisungo, uye apo magwaro akawanda akabudiswa haana kunyorwa nguva.
Mutemo weCorporate Sustainability Reporting Directive (CSRD) mutemo weEurope, asi murairo unosunga nyika dziri nhengo, kwete makambani, kusvika wachinja. Mutemo weDutch implementation, weWet implementatie richtlijn duurzaamheidsrapportering, wakaendeswa kuTweede Kamer uye wakanga usati wavhoterwa ikoko muna 2026. Saka hauna kuva mutemo weDutch, Netherlands yanonoka kuchinja, uye mitero yekuzivisa sezvaichashanda pano haisati yagadziriswa mumutemo weDutch. Pamwe chete, murairo weEurope wakagamuchirwa muna 2025, unozivikanwa zvakanyanya semuyero we stop-the-clock, wakambomisa kushandiswa kwemitero yekuzivisa kwemakambani maviri nemakore maviri. Makambani makuru akanyorwa kare akawira pasi pe 1 wave ave achishuma mukati menguva yese.
Mutemo weCorporate Sustainability Due Diligence Directive (CSDDD) wakanyorwazve zvakanyanya neOmnibus package yekutanga. Mutemo (EU) 2026/470, wakaburitswa muOfficial Journal musi wa26 Kukadzi 2026, wakabvisa mutemo wekuti vanhu vabhadhare mari yakawanda sei kubva pamurairo uyu, wakaisa muganho wezvirango pa3 muzana, uye wakachinja nguva yekupedzisira: nyika dziri nhengo dzinofanira kuchinja mutemo uyu musi wa26 Chikunguru 2028 uye mitemo yacho inoshanda kubva musi wa26 Chikunguru 2029. Nemamwe mashoko, hapana kambani yeDutch iri pasi pemutemo wekutengesa zvinhu pasi peCSDDD nhasi, uye chero zano rakanyorwa pamberi pechinjo iyoyo pamusoro pemutemo wekuti vanhu vabhadhare mari yakawanda sei harisi iro.
Hapana chimwe cheizvozvo chinoita kuti nyaya dzekuchengetedza hupfumi dzive dzekufungidzira. Munyaya dzeMilieudefensie vachipesana neShell, dare repamusoro rakabvisa mutemo wekudzikisa mutengo we2021 musi wa12 Mbudzi 2024 richisimbisa kuti kambani ine basa rekutarisira maererano nekushanduka kwemamiriro ekunze; nyaya yacho yakaendeswa kuDare Repamusorosoro. Nzira yekuzvidavirira, nemamwe mazwi, parizvino inopfuura nepakati pemitemo yemutemo weDutch wemhosva kwete kuburikidza nemutemo wekuzivisa.
Kuongorora mari inodyarwa uye kugadzirisa patsva miganhu yenyika
Mazita eWet veiligheidstoets investeringen, fusies en overnames akashanda kubvira 1 Chikumi 2023 uye ndiyo shanduko inowanzo shaikwa mukutengeserana kwepakati pemusika. Zvinoda kutora kutonga, uye mune mamwe masevhisi kuwana simba guru, mupi wezvinhu zvakakosha kana mukambani inoshanda muhunyanzvi hwehunyanzvi kuti iziviswe kuBureau Toetsing Investeringen isati yapera, zvisinei nekuti ndeupi rudzi rwemutengi. Kutengeserana uku kunogona kusapedzwa apo ongororo ichiri kumirira, uye kupedzisa pasina chiziviso chinodiwa kunoisa pachena mapato ari mukutenga uku uye kusimbiswa. Kuongorora uku kunosvikawo kumashure kukutengeserana kwakapedzwa mutemo usati watanga kushanda, saka chibvumirano chenhoroondo chinogona kukumbirwa.
Kubva musi wa1 Gunyana 2023, Wet implementatie richtlijn grensoverschrijdende omzettingen, fusies en splitsingen inotonga kushandurwa, kubatanidzwa uye kupatsanurwa kwemakambani mukati meEuropean Economic Area. Inounza maitiro akafanana, chitupa chekutanga kubatanidzwa chakapihwa nemutemo wehurumende, uye nzira dzekudzivirira dzevagovani vemasheya vashoma, vanokweretesa nevashandi, kusanganisira kodzero yekubuda vachipesana nemubhadharo wevagovani vemasheya vakavhota vachiramba. Kukosha kwayo ndekwekuti kutamisa sangano reDutch kune imwe nyika iri nhengo, kana kuunza rimwe pano, ikozvino inzira yakatsanangurwa yemutemo ine dziviriro dzakatsanangurwa pane kungofungidzira.
Pamwe chete neizvi, mapoka anoshanda pasi rese achiri kufanirwa kutarisira zvirango uye kuongorora kudzora kutumira kunze kwenyika sechisungo chinogara chiripo pane kutarisa kutengeserana, nekuti zvinyorwa zvinoshanduka pasina chiziviso. Zvinorehwa neizvi mukuita zvinotsanangurwa muchinyorwa chedu pamusoro pemigumisiro yekutyora zvirango , uye zvakanyanya muongororo yedu yemutemo webhizinesi repasi rose kubva kuNetherlands.
Turboliquidation uye mutoro wemutungamiriri
Kuputsa kambani isina midziyo, iyo inonzi turboliquidatie, kwave kuri pasi pemutemo wekujekesa kubva musi wa15 Mbudzi 2023. Bhodhi rinofanira kuendesa kuChamber of Commerce pepa rekuverenga mari nemagwaro emari yakawanikwa mugore rezvemari rekuputsa, tsananguro yekuti sei pasina midziyo yasara uye nei vanokweretesa vasina kubhadharwa, uye chero maakaundi egore asina kubhadharwa; rinofanira kuzivisa vanokweretesa nekunyora. Kukundikana kutevedzera mutemo uyu imhosva yehupfumi uye kunogona kukonzera kuti vatungamiriri vehurumende vasakodzere kusvika kumakore mashanu. Mutemo uyu wakatangwa senzira yenguva pfupi uye kubva ipapo wakawedzerwa nemakore maviri, hurumende ichitaura kuti inoda kuita kuti hurumende iyi ive yechigarire.
Zvinhu zviviri zvakakosha kuti zvienderane. Muedzo wepamutemo we turboliquidatie ndewekuti kambani haina midziyo, kwete kuti haina midziyo uye haina zvikwereti; kambani ine vanokweretesa vasina kubhadharwa asi hapana chasara chekugovera inogona kuputswa nenzira iyi, chero bedzi zvisungo zvekujeka zvazadzikiswa. Uye hurongwa hahugadzire mwero mutsva wemhosva: vatungamiriri vanoramba vachiratidzwa pasi pemitemo yakajairika pamusoro pekutarisira kusina kunaka uye pamusoro pemhosva yemunhu, uko vanokweretesa vanowanzo tungamira zvichemo zvavo. Njodzi dziripo pakugadza nekugumisa sangano reDutch dzakanyorwa muchinyorwa chedu pakunyoresa Dutch BV.
Mutemo wekudyidzana: ichiri gwaro rekutaurirana
Kuvandudzwa kwemutemo wekudyidzana kweDutch kunowanzoonekwa sekwava pedyo. Hausi mutemo. Gwaro rebazi rakagadziriswazve reWet modernisering personenvennootschappen rakaburitswa pachena kuti vanhu vabvunze, asi hapana bhiri rakaendeswa kuTweede Kamer panguva yekunyora uku, zvinoreva kuti hapana kana faira reparamende rekutevera.
Kusvikira bhiri raendeswa, rapasiswa uye ratanga kushanda, hurongwa huripo hunoshanda: maatschap pasi peBhuku 7A reMutemo weVanhu uye vennootschap onder firma uye commanditaire vennootschap pasi peMutemo weKutengeserana, nemhosva yekubatana uye yakawanda yevadyidzani pamwe chete nemiganhu pamudyidzani akanyarara inoenderana navo. Chero ani zvake anosarudza fomu repamutemo nhasi anofanira kurisarudza pamutemo sezvariri, uye kana musiyano wacho uchikosha, kuenzanisa kwedu kuti nei makambani akabatanidzwa muNetherlands kunoratidza dzimwe nzira.
Maitiro ekuziva mutemo kubva pane chirongwa
Chirango chinodzivirira zvikanganiso zvakawanda chipfupi. Tarisa kana chiyero ichi chiri murairo weEurope kana mutemo weDutch, nekuti murairo haumanikidze kambani zvakananga kusvika wachinja. Kana uri mutemo weDutch, tarisa kana wakaburitswa muStaatsblad uye kana watanga kushanda, sezvo kuburitswa uye kutanga kushanda zviitiko zvakasiyana uye chechipiri chinowanzoenderana nemutemo wehumambo ungasazombouya kana kuti ungangouya muzvikamu. Kana uchiri bhiri, tarisa kuti ndeipi kamuri ine murairo uyu uye kana vhoti yakaitika. Uye tarisa zvirevo zvekuchinja, nekuti mutemo unoshanda kumisangano mitsva, makondirakiti matsva kana makore emari anotanga mushure mezuva rakapihwa hausviki pane zvawatova nazvo.
Kumakambani mazhinji, hurongwa hunotevera hushoma: ongorora zvinyorwa zvesangano zvichipesana nemitemo yemisangano yedhijitari kuitira kuti kugadziriswa kwacho kugadziriswe kana chirevo chasvika, tarisa kana chibvumirano chevagovani chichienderana nehurongwa hwekukakavadzana huri pamberi peEnterprise Chamber pane imwe nguva, simbisa kuti chero kutenga kwakarongwa kunowira kunze kwemutemo wekuongorora usati wasaina, uye chengeta faira rekuchengetedza riri padanho rinodiwa nemutemo pane padanho rinoratidzwa nemisoro yenhau. Ongororo yedu yezvekutevedzwa kwemitemo muNetherlands inotsanangura kuti vatariri vanosvika sei pamusiyano uripo pakati pezviviri izvi.
Law & More inopa mazano kumakambani ekuDutch nepasi rose panyaya dzehutungamiriri hwemakambani, gakava remasheya neEnterprise Chamber, kubatanidzwa kwemakambani, kutenga makambani uye kugadziriswa kwemakambani, uye nezvemitemo inoenderana nazvo. Kana uchida kuziva kuti ndeipi yemitemo iyi yatove kushanda kukambani yako uye ndeipi isingashande, bhuku kubvunzana nechikwata chedu chemagweta emakambani.
