Investment Funds

As of 2 July 2026, the ESG Ratings Regulation will start to apply. This regulation brings ESG rating providers within scope of supervision by ESMA.

AIFMD II introduced significant changes for AIFs active in loan origination. With the Netherlands implementing AIFMD II on 16 April 2026, this blog outlines the key legislative choices and what fund managers should focus on going forward.

On 22 January 2026, Luxembourg's Parliament approved Bill No. 8590, delivering the jurisdiction's most ambitious carried interest tax reform since 2013.

Following the European Commission’s proposal of 20 November 2025 to amend the SFDR, Stibbe has prepared a non-official consolidated version of SFDR 2.0 to help interested persons navigate the proposed EU sustainable finance legal framework.

The EU is proposing major reforms to its securitisation framework that will reshape how financial institutions approach the market, including an overhaul of the EU Securitisation Regulation and permanent relief for SFTs under banking rules.

Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.

After years of new ESG legislative initiatives for the financial markets in Europe, a new (geo-)political reality is changing views and approaches on ESG.