meta_id 3192743

On May 28, 2026, the Netherlands Official Gazette published a decree setting the entry into force date for the Law Implementing the Amended Alternative Investment Fund Managers Directive and Undertakings for Collective Investment in Transferable Securities Directive (AIFM Directive and ICBE Directive). The decree, issued by the Ministry of Finance on May 4, 2026, establishes that the law will enter into force the day after publication in the Official Gazette. The law implements two European Union directives governing investment fund management and collective investment schemes. The implementation law will take effect immediately upon publication, with one exception: Articles 4:37n and 4:50a, which establish reporting obligations for alternative investment fund managers and ICBE managers to supervisory authorities, will enter into force on April 16, 2027. This delayed implementation date reflects requirements set by the European Commission, which requires additional time to establish technical regulatory standards and implementing standards to standardise the information to be reported and the reporting process itself. The reporting framework will align with EU-wide requirements once the Commission completes its technical work. The Ministry of Finance bears responsibility for implementing this decree and ensuring compliance with the new reporting obligations when they take effect in April 2027. REFERENCES: Staatsblad 2026, 121 — https://zoek.officielebekendmakingen.nl/stb-2026-121.html