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Juridische informatie Nederland

Contactgegevens
NautaDutilh N.V.
Advocaten Notarissen Belastingadviseurs

Amsterdam
Beethovenstraat 400
1082 PR Amsterdam
The Netherlands

P.O. Box 7113
1007 JC Amsterdam
The Netherlands

T.+31 20 717 10 00
F.+31 20 717 11 11
E. info@nautadutilh.com

Rotterdam
Weena 800
3014 DA Rotterdam
The Netherlands

P.O. Box 1110
3000 BC Rotterdam
The Netherlands

T.+31 10 224 00 00
F.+31 10 414 84 44
E. info@nautadutilh.com

Rechtsvorm, geleverde diensten, handelsregister en BTW-nummer
NautaDutilh N.V. is een naamloze vennootschap, statutair gevestigd te Rotterdam en ingeschreven in het handelsregister van de Kamer van Koophandel te Rotterdam onder nummer 24338323. NautaDutilh N.V. levert een uitgebreid aanbod van juridische diensten, waaronder advisering en procesvoering op de rechtsgebieden zoals die zijn beschreven op onze website www.nautadutilh.com. De btw-nummers van NautaDutilh N.V. zijn NL008562167B02 (Amsterdam) en NL008562167B01 (Rotterdam).

Tarieven
Samen met onze cliënten bepalen we de tarieven die tegemoetkomen aan hun wensen en behoeften. Fees, 6% kantoorkosten en, indien toepasbaar, uitbetalingen en btw worden gespecifieerd in onze facturen. Facturatie vindt in de regel maandelijks plaats, maar we kunnen overeenkomen deze periode te verkorten of verlengen. Facturen dienen binnen 30 dagen van de factuurdatum te worden voldaan.

Algemene voorwaarden, toepasselijk recht en bevoegde rechtbank
Op alle rechtsverhoudingen zijn de algemene voorwaarden van NautaDutilh N.V. van toepassing die zijn gedeponeerd bij de griffie van de Rechtbank te Rotterdam en opgenomen op onze website. De algemene voorwaarden worden ook op verzoek gratis verstrekt. De genoemde rechtsverhoudingen worden beheerst door Nederlands recht en geschillen worden uitsluitend beslecht door de bevoegde rechter te Amsterdam.

Verzekeringen
De advocaten, notarissen, kandidaat-notarissen en belastingadviseurs van NautaDutilh N.V. hebben een beroepsaansprakelijkheidsverzekering via Marsh B.V., Conradstraat 18, Rotterdam, die voldoet aan de eisen van hun beroepsorganisaties en waarover u in de verzekeringsverklaring meer informatie kunt vinden.

Belangenconflicten
Advocaten, notarissen, kandidaat-notarissen en belastingadviseurs van NautaDutilh N.V. kunnen u multidisciplinaire diensten aanbieden. NautaDutilh N.V. heeft verschillende interne procedurele maatregelen getroffen om belangenconflicten te voorkomen, waaronder door voorafgaand aan het aanvaarden van een opdracht een controle uit te voeren op mogelijke conflicten met zaken die door NautaDutilh N.V. worden en zijn behandeld. Tevens zijn er, overeenkomstig de daarvoor geldende wet- en regelgeving, interne regels opgesteld door de notarissen om hun mede-kantoorgenoten in het samenwerkingsverband  te wijzen op de regels die gelden voor de uitoefening van hun beroep en hen te verplichten zich te onthouden, evenals de notaris, van voor de notaris bij of krachtens de wet verboden handelingen.

Klachten
Als u niet tevreden bent over onze dienstverlening, dan moedigen wij u aan dit de betrokken advocaten te laten weten. Als u zich daar niet comfortabel bij voelt, of als dit niet tot het gewenste effect leidt, wendt u zich dan tot NautaDutilh's klachtencommissie die u kunt bereiken door een e-mail te sturen naar klachtencommissie@nautadutilh.com. Deze commissie werkt conform de Kantoorklachtenregeling (NL) / Complaints Procedure Rules (EN). Wanneer uw klacht niet naar tevredenheid is opgelost, zijn er verschillende klachtprocedures waar u gebruik van kunt maken, waarvoor in alle gevallen geldt dat deze procedures er niet aan in de weg staan dat u een beroep doet op de bevoegde rechter.

Met een tuchtrechtelijke klacht over een advocaat van NautaDutilh N.V. kunt u zich richten tot de deken van de Orde van Advocaten waartoe deze advocaat behoort (Amsterdam of Rotterdam), zie de website voor Amsterdam en voor Rotterdam.

Klachten over belastingadviseurs kunt u indienen bij de Raad van Tucht van de NOB, zie de website van het NOB.

Notaris en consument
Onderstaande voorwaarden zijn specifiek van toepassing op notariële dienstverlening in consumententransacties.

Voorlichting door notaris over financiële gevolgen dienstverlening
De notaris licht de cliënten tijdig en duidelijk voor over de financiële consequenties van zijn inschakeling. Hij deelt tijdig aan de cliënten mee wanneer meer kosten in rekening zullen worden gebracht dan afgesproken. Kosten van werkzaamheden mogen niet ten laste worden gebracht van een andere opdracht, ander deel van de opdracht of een ander dan de cliënt.

Aansprakelijkheid
Voor notarissen geldt dat de aansprakelijkheid een dekking heeft tot het bedrag waarvoor de beroepsaansprakelijkheidsverzekering is afgesloten, vermeerderd met het bedrag van eventueel eigen risico. In de geldende Beroeps- en gedragsregels zijn de normen opgenomen waaraan de verzekering ten minste moet voldoen.

Geschillenregeling 
Er geldt een Klachten- en Geschillenregeling Notariaat. Klachten over (kandidaat-)notarissen kunt u indienen bij de kamer voor het notariaat en in geval van een declaratiegeschil tot EUR 10.000,- kunt u zich tot de Geschillencommissie richten, zie de website www.knb.nl/over-knb/klachten ofwww.degeschillencommissie.nl

Toepasselijk recht
Op de dienstverlening en de eventuele aansprakelijkheidstelling is Nederlands recht van toepassing. Voor beslechting van geschillen is uitsluitend de Nederlandse rechter of de Geschillencommissie bevoegd.

Notariële beroepsregels
De notaris houdt zich aan alle bestaande beroeps- en gedragsregels. Zie voor de uitleg van deze regels de consumentenbrochure ''Spelregels voor notaris en consument'', welke is opgesteld door de Koninklijke Notariële Beroepsorganisatie in overleg met de Consumentenbond en Vereniging Eigen Huis. De brochure is te vinden op www.knb.nl en kan op verzoek ook in papieren vorm worden verstrekt.

Beroepsorganisaties/beroepsregels
De advocaten, (kandidaat) notarissen en belastingadviseurs van NautaDutilh N.V. zijn ingeschreven bij de navolgende beroepsorganisaties en zijn onderworpen aan de beroepsregels (waaronder gedragscodes) van deze organisaties. De beroepsorganisaties verstrekken de beroepsregels via hun website of op verzoek. Alle advocaten en notarissen werkzaam bij NautaDutilh N.V. in de kantoren Amsterdam en Rotterdam hebben in Nederland deze beroepstitel verkregen. Voor meer informatie over de diverse beroepsorganisaties wordt verwezen naar onderstaande adresgegevens.

Advocaten 
Nederlandse Orde van Advocaten
Neuhuyskade 94
2596 XM Den Haag
T +31 70 335 35 35
info@advocatenorde.nl
www.advocatenorde.nl (Nederlands)
Wet- en regelgeving advocatuur is alleen beschikbaar in het Nederlands.  

Notarissen en kandidaat-notarissen
Koninklijke Notariële Beroepsorganisatie
Spui 184
2511 BW Den Haag
T +31 70 3307111
info@knb.nl
www.knb.nl (Nederlands) en www.knb.nl/english (Engels)
Wet-en regelgeving notariaat is alleen beschikbaar in het Nederlands. 

Belastingadviseurs
De Nederlandse Orde van Belastingadviseurs
Sarphatistraat 500
1018 AV Amsterdam
T +31 20 51 41 880
nob@nob.net
www.nob.net (Nederlands) en http://www.nob.net/dutch-association-tax-advisers (Engels)

Reglementen en statuten NOB zijn beschikbaar in het Nederlands en Engels.

Meldingsplicht voor mogelijk agressieve grensoverschrijdende fiscale planning ("Mandatory Disclosure")
Op 25 mei 2018 heeft de Europese Raad een richtlijn aangenomen voor meer transparantie om grensoverschrijdende agressieve fiscale planning tegen te gaan (Europese richtlijn (EU) 2018/822). De lidstaten hebben tot en met 31 december 2019 de tijd om de richtlijn in nationale wetgeving om te zetten. Hoe die wetgeving in Nederland eruit gaat zien, is nog niet bekend. Wel is duidelijk dat de richtlijn met ingang van 25 juni 2018 al van belang kan zijn voor belastingplichtige cliënten van advocaten, notarissen en andere dienstverleners die betrokken zijn bij mogelijk agressieve grensoverschrijdende fiscale planning. Klik hier voor meer informatie.
 

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Legal Information Belgium

Contact details
NautaDutilh BVBA/SPRL
Chaussée de La Hulpe 120
B-1000 Brussels
Belgium 
T +32 2 566 80 00 
F +32 2 566 80 01 
ndbru@nautadutilh.com

Company registration number: 0479.249.878
VAT: BE0479.249.878
Brussels Trade Register

Legal status, services provided and trade register/VAT number
NautaDutilh BVBA/SPRL (“NautaDutilh”) is a civil partnership that takes the form of a limited-liability company (burgerlijke vennootschap onder de vorm van een BVBA/société civile sous la forme d'une SPRL), incorporated under Belgian law for the purpose of providing legal services, including legal advice and litigation, as described on our website www.nautadutilh.com. NautaDutilh BVBA/SPRL's VAT number is BE 0479.249.878.

Pricing
Together with our clients, we agree on a fee arrangement that meets their needs and interests. Fees, 6% office surcharge and, if applicable, disbursements and VAT are specified in invoices. Invoices are sent monthly, but we can agree to send them with shorter or longer intervals. The payment term for invoices is thirty days as from the invoice date.

General terms and conditions, applicable law and competent courts
All legal relationships are subject to NautaDutilh BVBA/SPRL's general terms and conditions, which can be consulted at our website and will be provided free of charge upon request. Belgian law is applicable and the courts in Brussels have exclusive jurisdiction over disputes. Notwithstanding the foregoing, NautaDutilh reserves the right to take legal action before any other competent court, such as the relevant court in the client's jurisdiction.

Insurance 
NautaDutilh's lawyers are insured in accordance with the rules of their respective professional organisations under professional indemnity policies. Our insurance agent is Marsh B.V., Conradstraat 18, Rotterdam, The Netherlands. More information can be found in the insurance declaration.

Conflicts of interest 
NautaDutilh has various internal procedures in place to prevent conflicts of interest from arising, including by checking whether conflicts of interest exist with other matters that are or have been dealt with by NautaDutilh prior to accepting a new assignment.

Complaints
Regarding Brussels lawyers of NautaDutilh you can file disciplinary complaints with the dean of the appropriate Brussels bar association, see www.baliebrussel.be (Dutch) and www.barreaudebruxelles.be(French). 

Professional organisations/rules
NautaDutilh's lawyers are registered with the following professional organisations and are subject to the respective professional rules (including codes of conduct) of these organisations. The rules are accessible through the relevant organisation's website or upon request from that organisation. All lawyers working at the Brussels office of NautaDutilh have been granted their professional title ('advocaat' or 'advocat') in Belgium.

Nederlandse orde van advocaten bij de balie van Brussel
Websites: www.baliebrussel.be/ (Dutch) and www.baliebrussel.be/en (English)
Professional rules are available in Dutch, not in English.

l'Ordre français des avocats du barreau de Bruxelles
Website: www.barreaudebruxelles.be/ (French) 
Professional rules are available in French, not in English.

Mandatory disclosure of potentially aggressive cross-border tax planning arrangements
On 25 May 2018, the Council of the European Union adopted a directive with the objective to increase transparency and dissuade intermediaries and tax payers from designing and implementing cross-border aggressive tax planning arrangements (Directive (EU) 2018/822). The Member States should adopt the necessary legislation to implement the Directive in domestic law ultimately on 31 December 2019. No such national legislation has been published yet in the Netherlands, Belgium, or Luxembourg. However, as of 25 June 2018, the Directive may already be relevant for tax payers that are a client of lawyers, civil law notaries and other intermediaries that are involved in the design, marketing or implementation of potentially aggressive cross-border tax planning. For more information please click here.

Legal Information Luxembourg 

Contact details
NautaDutilh Avocats Luxembourg S.à r.l.
2, rue Jean Bertholet
L-1233 Luxembourg
Grand Duchy of Luxembourg
T +352 26 12 29 1
F +352 26 68 43 31
ndlux@nautadutilh.com

Legal status, services provided and VAT number 
NautaDutilh Avocats Luxembourg S.à r.l. ("NautaDutilh Avocats Luxembourg") is a limited-liability company (société à responsabilité limitée) incorporated under the laws of the Grand Duchy of Luxembourg for the purpose of providing legal services. It is registered with the Luxembourg Trade and Companies Register under number B. 189905 and admitted to the Luxembourg bar (List V). Its registered office is at 2, rue Jean Bertholet, L-1233 Luxembourg. The VAT number is LU27127604.

A list of authorised signatories of NautaDutilh Luxembourg S.à r.l. can be provided upon request Our company provides a comprehensive range of legal services, as described on our website www.nautadutilh.com.

Pricing
Together with our clients, we agree on a fee arrangement that meets their needs and interests. Fees, 6% office surcharge and, if applicable, disbursements and VAT are specified in invoices. Invoices are sent monthly, but we can agree to send them with shorter or longer intervals. The payment term for invoices is thirty days as from the invoice date.

General terms and conditions, applicable law and competent courts
All legal relationships and legal work provided by NautaDutilh Avocats Luxembourg S.à r.l. are subject to NautaDutilh Avocats Luxembourg S.à r.l.'s general terms and conditions, which can be consulted at our website and will be provided free of charge upon request. The laws of the Grand Duchy of Luxembourg are always applicable and the courts of Luxembourg City have exclusive jurisdiction over disputes. Notwithstanding the foregoing, NautaDutilh Avocats Luxembourg S.à r.l. has the right to commence proceedings before any competent court in the client's jurisdiction.

Insurance
NautaDutilh Avocats Luxembourg S.à r.l. is insured in accordance with the rules of its professional organisations under professional indemnity policies. Our insurance agent is Marsh B.V., Conradstraat 18, Rotterdam, The Netherlands. More information can be found in the insurance declaration.

Complaints
If you are not satisfied with any of our services, we encourage you to let the lawyers involved know. If you are not comfortable doing so, or this does not achieve the desired result you can contact NautaDutilh's complaints committee by sending an e-mail to complaintscommittee@nautadutilh.com. The committee will handle your complaint in accordance with our Complaints Procedure Rules (EN) /Kantoorklachtenregeling (NL). If you are not satisfied with the outcome, various options are open to you depending on the type of complaint. In all cases you retain the right to institute civil proceedings.

Professional organisations/rules 
NautaDutilh Avocats Luxembourg S.à r.l. is registered with the following professional organisation and is subject to the professional rules (including code of conduct) of such organisation. The rules are accessible through the relevant organisation's website or upon request from that organisation.

Lawyers
Luxembourg Bar Association
Website: www.barreau.lu

Mandatory disclosure of potentially aggressive cross-border tax planning arrangements
On 25 May 2018, the Council of the European Union adopted a directive with the objective to increase transparency and dissuade intermediaries and tax payers from designing and implementing cross-border aggressive tax planning arrangements (Directive (EU) 2018/822). The Member States should adopt the necessary legislation to implement the Directive in domestic law ultimately on 31 December 2019. No such national legislation has been published yet in the Netherlands, Belgium, or Luxembourg. However, as of 25 June 2018, the Directive may already be relevant for tax payers that are a client of lawyers, civil law notaries and other intermediaries that are involved in the design, marketing or implementation of potentially aggressive cross-border tax planning. For more information please click here.

Legal Information UK

Contact details
NautaDutilh UK
Lawyers Civil law notaries Tax advisers
2 Copthall Avenue
London EC2R 7DA
UK
T +44 20 7786 9100
F. +44 20 7588 6888
E ndlondon@nautadutilh.com

Legal status, services provided and trade register
NautaDutilh UK ("NautaDutilh") is a partnership under Netherlands law of NautaDutilh UK B.V. and NautaDutilh Londen B.V., which have their seat at Rotterdam, the Netherlands and are recorded in the Rotterdam commercial register under numbers 24375834 and 24264677 respectively. The lawyers, civil law notaries, junior civil law notaries and tax advisers of NautaDutilh do not practise or provide legal advice on English law. We provide a comprehensive range of Dutch law legal services, including legal advice and litigation, as described on our website www.nautadutilh.com.

Pricing
Together with our clients, we agree on a fee arrangement that meets their needs and interests. Fees, 6% office surcharge and, if applicable, disbursements and VAT are specified in invoices. Invoices are sent monthly, but we can agree to send them with shorter or longer intervals. The payment term for invoices is thirty days as from the invoice date.

General terms and conditions, applicable law and competent courts
All services and other work carried out by NautaDutilh UK are subject to the general conditions of NautaDutilh N.V. (the "General Conditions") and - in such General Conditions - NautaDutilh N.V. should be read as NautaDutilh UK. The General Conditions apply mutatis mutandis to our relationship with third parties relying on statements of NautaDutilh UK and include, among other provisions, a limitation of liability clause and have been filed with the Rotterdam Court of First Instance. They can be consulted at www.nautadutilh.com/terms and will be provided free of charge upon request.

Insurance
NautaDutilh's lawyers, civil law notaries, junior civil law notaries and tax advisers are insured in accordance with the rules of their respective professional organisations under professional indemnity policies. Our insurance agent is Marsh B.V., Conradstraat 18, Rotterdam, The Netherlands. More information can be found in the insurance declaration.

Conflicts of interest 
NautaDutilh's lawyers, civil law notaries, junior civil law notaries and tax advisers can offer you multidisciplinary services. NautaDutilh has various internal procedures in place to prevent conflicts of interest from arising, including by checking whether conflicts of interest exist with other matters that are or have been dealt with by NautaDutilh prior to accepting a new assignment. Also, civil law notaries have set up internal rules, in accordance with the applicable laws and regulations, to point out to their colleagues the laws and regulations applicable to the notarial profession and to oblige them in the same manner as civil law notaries not to infringe these. The legal relationships to which these general terms and conditions apply shall be governed by and construed in accordance with Dutch law. Disputes shall be submitted in first instance exclusively to the Amsterdam District Court.

Complaints
If you are not satisfied with any of our services, we encourage you to let the lawyers involved know. If you are not comfortable doing so, or this does not achieve the desired result you can contact NautaDutilh's complaints committee by sending an e-mail to complaintscommittee@nautadutilh.com. The committee will handle your complaint in accordance with our Complaints Procedure Rules (EN) /Kantoorklachtenregeling (NL). If you are not satisfied with the outcome, various options are open to you depending on the type of complaint. In all cases you retain the right to institute civil proceedings.

Regarding lawyers of NautaDutilh you can issue disciplinary complaints with the dean of the appropriate local bar association (Amsterdam or Rotterdam). Upon your request we can inform you of the correct procedure and the appropriate bar.

Regarding tax advisors you can file disciplinary complaints with the Disciplinary Council of the Dutch Association of Tax Advisers, see the website of the NOB. Please note that the website is only available in Dutch.

Civil-law notaries and consumers
The terms and conditions below apply specifically to notarial services rendered in connection with consumer transactions. 
 
Civil-law notary’s explanation of the financial consequences of the services
The civil-law notary informs clients, in a timely and clear fashion, regarding the financial consequences associated with his/her engagement. He/she provides clients with timely notification if the costs to be charged will be higher than agreed. The costs of these services may not be charged to another engagement, another portion of the engagement, or to anyone other than the client.
 
Liability
Civil-law notaries are liable for an amount up to the cover of their professional liability insurance, plus any excess. The minimum standards which the insurance must meet are included in the applicable professional code of conduct.
 
Dispute resolution 
Notarial Complaints and Dispute Resolution Rules apply. Complaints about (candidate) civil-law notaries can be submitted to the notaries discipline board, and fee disputes of up to EUR 10,000 can be submitted to the Dutch Foundation for Consumer Complaints Boards, see the website at www.knb.nl/english or www.degeschillencommissie.nl/english/.
 
Applicable law
Notarial services and any related liability assertions are governed by Dutch law. Only the Dutch courts or the Dutch Foundation for Consumer Complaints Boards have exclusive jurisdiction over such disputes.
 
Civil-law notaries professional code of conduct
The civil-law notary complies with all existing professional codes of conduct. An explanation of these rules can be found in the consumer brochure entitled ‘Spelregels voor notaris en consument’ (‘Rules for civil-law notaries and consumers’) prepared by the Royal Dutch Notarial Association in consultation with the Consumentenbond (a Dutch consumer rights organisation) and Vereniging Eigen Huis (a Dutch homeowners’ association). This brochure can be found at www.knb.nl and can be provided on hard copy upon request.

Professional organisations/rules 
NautaDutilh's lawyers, civil law notaries, junior civil law notaries and tax advisers are registered with the following professional organisations and are subject to the respective professional rules (including codes of conduct) of these organisations. The rules are accessible through the relevant organisation's website or upon request from that organisation. All lawyers and notaries working at the London office of NautaDutilh have been granted their professional title (respectively "advocaat" and "notaris") in the Netherlands. For more information about the various professional organisations, reference is made to the following address.

Lawyers
Netherlands Bar Association (Nederlandse Orde van Advocaten)
Neuhuyskade 94
2596 XM Den Haag
T + 31 70 3353535
info@advocatenorde.nl
www.advocatenorde.nl. Please note the website is only available in Dutch. 
The professional rules are only available in Dutch.

Civil law notaries and junior civil law notaries
Royal Dutch Notarial Society (Koninklijke Notariële Beroepsorganisatie)
Spui 184
2511 BW Den Haag
T. +31 70 330 7111
info@knb.nl
http://www.knb.nl/ (Dutch) and www.knb.nl/english (English)
The professional rules are only available in Dutch.

Tax advisers
Dutch Association of Tax Advisers (De Nederlandse Orde van Belastingadviseurs)
Sarphatistraat 500
1018 AV Amsterdam
T +31 20 51 41 880
nob@nob.net
www.nob.net/nob (Dutch) and www.nob.net/dutch-association-tax-advisers (English)
The professional rules are available in Dutch and English.

Mandatory disclosure of potentially aggressive cross-border tax planning arrangements
On 25 May 2018, the Council of the European Union adopted a directive with the objective to increase transparency and dissuade intermediaries and tax payers from designing and implementing cross-border aggressive tax planning arrangements (Directive (EU) 2018/822). The Member States should adopt the necessary legislation to implement the Directive in domestic law ultimately on 31 December 2019. No such national legislation has been published yet in the Netherlands, Belgium, or Luxembourg. However, as of 25 June 2018, the Directive may already be relevant for tax payers that are a client of lawyers, civil law notaries and other intermediaries that are involved in the design, marketing or implementation of potentially aggressive cross-border tax planning. For more information please click here.

Legal Information USA

Contact details
NautaDutilh New York P.C.
Lawyers Civil law notaries Tax advisers
One Rockefeller Plaza
Suite 1528
New York, NY 10020
USA

T.+1 212 218 2990 
F.+1 212 218 2999 
E. ndnewyork@nautadutilh.com

Legal status, services provided and trade register 
NautaDutilh New York P.C., registered as a foreign professional service corporation in the State of New York, is a partnership under Netherlands law of NautaDutilh USA B.V. and NautaDutilh New York B.V., which have their seat at Rotterdam, the Netherlands and are recorded in the Rotterdam commercial register under numbers 24408754 and 24235632, respectively. The lawyers, civil law notaries and tax advisers of NautaDutilh New York P.C. do not practice or provide advice on New York law. We provide a comprehensive range of Dutch and Dutch Caribbean law legal services, described more specifically on our website www.nautadutilh.com.

Pricing
Together with our clients, we agree on a fee arrangement that meets their needs and interests. Fees, 6% office surcharge and, if applicable, disbursements and VAT are specified in invoices. Invoices are sent monthly, but we can agree to send them with shorter or longer intervals. The payment term for invoices is thirty days as from the invoice date.

Insurance 
NautaDutilh New York P.C.'s lawyers, civil law notaries, junior civil law notaries and tax advisers are insured in accordance with the rules of their respective professional organisations under professional indemnity policies. Our insurance agent is Marsh B.V., Conradstraat 18, Rotterdam, The Netherlands. More information can be found in the insurance declaration.

Conflicts of interest
NautaDutilh New York P.C.'s lawyers, civil law notaries, junior civil law notaries and tax advisers can offer you multidisciplinary services. NautaDutilh New York P.C. has various internal procedures in place to prevent conflicts of interest from arising, including by checking whether conflicts of interest exist with other matters that are or have been dealt with by NautaDutilh New York P.C. Also, civil law notaries have set up internal rules, in accordance with the applicable laws and regulations, to point out to their colleagues the laws and regulations applicable to the notarial profession and to oblige them in the same manner as civil law notaries not to infringe these.

Complaints
If you are not satisfied with any of our services, we encourage you to let the lawyers involved know. If you are not comfortable doing so, or this does not achieve the desired result you can contact NautaDutilh's complaints committee by sending an e-mail to complaintscommittee@nautadutilh.com. The committee will handle your complaint in accordance with our Complaints Procedure Rules (EN). If you are not satisfied with the outcome, various options are open to you depending on the type of complaint. In all cases you retain the right to institute civil proceedings.

Regarding lawyers of NautaDutilh New York P.C. you can issue disciplinary complaints with the dean of the appropriate local bar association (Amsterdam or Rotterdam). Upon your request we can inform you of the correct procedure and the appropriate bar.

Regarding tax advisors you can file disciplinary complaints with the Disciplinary Council of the Dutch Association of Tax Advisers, see the website of the NOB. Please note that the website is only available in Dutch.

Civil-law notaries and consumers
The terms and conditions below apply specifically to notarial services rendered in connection with consumer transactions. 
 
Civil-law notary’s explanation of the financial consequences of the services
The civil-law notary informs clients, in a timely and clear fashion, regarding the financial consequences associated with his/her engagement. He/she provides clients with timely notification if the costs to be charged will be higher than agreed. The costs of these services may not be charged to another engagement, another portion of the engagement, or to anyone other than the client.
 
Liability
Civil-law notaries are liable for an amount up to the cover of their professional liability insurance, plus any excess. The minimum standards which the insurance must meet are included in the applicable professional code of conduct.
 
Dispute resolution 
Notarial Complaints and Dispute Resolution Rules apply. Complaints about (candidate) civil-law notaries can be submitted to the notaries discipline board, and fee disputes of up to EUR 10,000 can be submitted to the Dutch Foundation for Consumer Complaints Boards, see the website at www.knb.nl/english or www.degeschillencommissie.nl/english/.
 
Applicable law
Notarial services and any related liability assertions are governed by Dutch law. Only the Dutch courts or the Dutch Foundation for Consumer Complaints Boards have exclusive jurisdiction over such disputes.
 
Civil-law notaries professional code of conduct
The civil-law notary complies with all existing professional codes of conduct. An explanation of these rules can be found in the consumer brochure entitled ‘Spelregels voor notaris en consument’ (‘Rules for civil-law notaries and consumers’) prepared by the Royal Dutch Notarial Association in consultation with the Consumentenbond (a Dutch consumer rights organisation) and Vereniging Eigen Huis (a Dutch homeowners’ association). This brochure can be found at www.knb.nl and can be provided on hard copy upon request.

Professional organisations/rules 
NautaDutilh New York P.C.'s lawyers (advocaten), civil law notaries (notarissen), junior civil law notaries (kandidaat-notarissen) and tax advisers (belastingadviseurs) are registered with the following professional organisations and are subject to the respective professional rules (including codes of conduct) of these organisations. The rules are accessible through the relevant organisation's website or upon request from that organisation. All lawyers and notaries working for NautaDutilh New York P.C.have been granted their professional title (respectively "advocaat" and "notaris") in the Netherlands. For more information about the various professional organisations, reference is made to the following address.

Lawyers
Netherlands Bar Association (Nederlandse Orde van Advocaten)
Neuhuyskade 94
2596 XM Den Haag
T + 31 70 3353535
info@advocatenorde.nl
www.advocatenorde.nl. Please note the website is only available in Dutch. 
The professional rules are only available in Dutch.

Civil law notaries and junior civil law notaries
Royal Dutch Notarial Society (Koninklijke Notariële Beroepsorganisatie)
Spui 184
2511 BW Den Haag
T. +31 70 330 7111
info@knb.nl
http://www.knb.nl/ (Dutch) and www.knb.nl/english (English)
The professional rules are only available in Dutch.

Tax advisers
Dutch Association of Tax Advisers (De Nederlandse Orde van Belastingadviseurs)
Sarphatistraat 500
1018 AV Amsterdam
T +31 20 51 41 880
nob@nob.net
www.nob.net/nob (Dutch) and www.nob.net/dutch-association-tax-advisers (English)
The professional rules are available in Dutch and English.

Mandatory disclosure of potentially aggressive cross-border tax planning arrangements
On 25 May 2018, the Council of the European Union adopted a directive with the objective to increase transparency and dissuade intermediaries and tax payers from designing and implementing cross-border aggressive tax planning arrangements (Directive (EU) 2018/822). The Member States should adopt the necessary legislation to implement the Directive in domestic law ultimately on 31 December 2019. No such national legislation has been published yet in the Netherlands, Belgium, or Luxembourg. However, as of 25 June 2018, the Directive may already be relevant for tax payers that are a client of lawyers, civil law notaries and other intermediaries that are involved in the design, marketing or implementation of potentially aggressive cross-border tax planning. For more information please click here.

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