Netherlands

Status of the current legislative process

No draft implementation has been published yet.  

The implementation is said to be on schedule to be transposed by 27 March 2026. 

Link to the draft (if available) 

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Does the implementation go beyond EmpCo requirements? 

N/A

Are there any comments from relevant authorities on the interpretation or enforcement of the national implementation?  

No

Will the national implementation be applied in a Business-To-Business (B2B) context? 

Likely not. However, it will likely be used as guidance.  

However, Article 6:194 of the Dutch Civil Code does provide that it is also unlawful for B2B advertising to be misleading. Indirectly, the understanding that certain practices or claims are considered misleading of EmpCo could have an influence on B2B advertising. 

Furthermore, the Dutch Advertising Code Committee will likely include the EmpCo's greenwashing rules and the additions to the blacklist in either the general Dutch Advertising Code or in the Code for Sustainability Advertising. Any consumer, competitor or other third party can submit a complaint to the Committee about non-compliant advertising. If found non-compliant, the Committee will issue a publicly available recommendation to desist from such advertising and they can also issue a so-called "alert" as part of further "naming and shaming". Media companies will also be obliged to discontinue any advertising found contrary to the Dutch Advertising Code. 

Finally, looking past the vertical B2B relationship, the consensus is more and more in the Netherlands that in a horizontal B2B relationship, companies can also take action against competitors' misleading advertising in the Netherlands. 

Is there a green claims guide/guidance in your country? 

The Dutch Consumer & Market Authority (ACM) has issued Guidelines regarding Sustainability Claims. 

The Dutch Advertising Code Committee, a self-regulatory body, has established the Code for Sustainability Advertising (CDR). 

What are the sanctions and penalties?  

Although no draft implementation has been published yet, it is likely that the same sanctions will apply as are currently available for unfair commercial practices: 

• The Netherlands Authority for Consumers & Markets (ACM) can impose fines of up to EUR 900,000 or 1% of the company’s annual turnover (whichever is greater) for sustainability claims regarded as an unfair commercial practice. 
• Upon submission of a complaint, if the Dutch Advertising Code Committee finds the advertisement non-compliant, the Committee will issue a publicly available recommendation to desist from such advertising and they can also issue a so-called "alert" as part of further "naming and shaming". 
• In civil proceedings, consumers could claim damages for sustainability claims that are regarded as an unfair commercial practice. Similarly, in a horizontal B2B relationship, companies may be able to initiate civil (summary) proceedings against competitors for misleading sustainability advertising.  

Does the national implementation answer the following questions:  

(1) whether sustainability labels can take the form of text; 
(2) whether generic environmental claims can be used or are they banned unless you have recognised excellent environmental performance; 
(3) whether GHG impact claims based on GHG offsets are banned only if offsets are the sole basis, or even if offsets and GHG reductions are combined.

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