In this MD-training we will take a deep dive into the new regulations on the Corporate Sustainability Reporting Directive. Vera Moll will share how this impact the Trustsector.

The second part of the training is for Melissa van den Broek. She will take the audience through the European developments related to the prevention of money laundering.

„Sustainability reporting, recent developments on scoping and and the impact on the Dutch trust sector“

The EU Corporate Sustainability Reporting Directive (CSRD) entered into force in January 2023, and it represents a significant expansion of mandatory sustainability reporting in the EU. It pulled into scope appr. 50.000 companies in Europe and also included non-EU parents of EU subsidiaries. For the trust sector, this became a relevant topic as questions arose on how to efficiently and effectively support in meeting CSRD reporting requirements. On 26 February 2025, a substantial amendment to various sustainability regulations was proposed, the so-called sustainability Omnibus package. This proposed amendments now requires the Trust sector to re-assessment which companies under management are still in scope and if so, how to best approach the reporting project. During this session we will discuss what the relevant proposed changes entail, what the timelines are and more importantly, how to address any standing reporting obligations.

About Vera:

Vera Moll is a Director at KPMG Netherlands and leads the Sustainability Reporting Advisory Team. Within KPMG she leads large cross-border engagements where various reporting requirements meet and need efficient and effective alignment. Not only to meet compliance but also to create value for the reporting entities and society at large. Vera is an active member of KPMG Technical Commitees on CSRD, EU Taxonomy and ISSB and one oft he spokespersons for KPMG Netherlands on Sustainability Reporting. Prior to joining KPMG 6 years ago, Vera gained experience in Financial Institutions, Big Law and Sustainability Strategy Consulting.

„The EU AML Package and impact on the Dutch trust sector“

In 2024 the so-called EU AML Package entered into force. To assist trust offices in navigating the changing regulatory landscape in the coming years, Melissa will take the audience through the European developments  related to the prevention of money laundering, terrorist financing and targeted financial sanctions. The focus will be on the establishment of the European Anti-Money Laundering Authority (AMLA) and the Anti-Money Laundering Regulation (AMLR). The AMLR defines the scope of European AML policy and contains the substantive requirements regarding the customer due diligence, reporting, record keeping and training. Also requirements for the business-wide risk assessment and internal governance of institutions are part of this Regulation. What does AMLA mean for the trust sector? What substantive changes does the AML regulation bring compared to the Wwft and the Wtt? How can trust offices prepare for these new requirements?

About Melissa:
Melissa van den Broek is senior manager at KPMG and has been active in the area AML/CTF and Sanctions for over ten years. With a background encompassing academic, supervisory, and financial sector roles, Melissa is recognized as a regulatory specialist. Prior to her tenure at KPMG, she worked at ING and the Dutch Authority for the Financial Markets (AFM), gaining invaluable experience in the industry. Currently, Melissa is actively engaged in helping financial institutions, trust offices, and corporations navigate the complex landscape of AML/CTF and Sanctions compliance. She also provides support to KPMG audit teams on AML/CTF and Sanctions matters. Melissa holds a leadership role within KPMG AMLA's Office Monitoring Unit and is member of the core group of the Clingendael Sanctions Network, a platform dedicated to research, and collaboration on sanctions policy.

• Trainers: Maud Bökkerink & Karin van Beekum
• Transaction monitoring, Supervision by DNB, Theme investigations, Review by DNB, Relationship to taxation.
• Knowledge: What are the important issues regarding transaction monitoring. What are the consequences of reporting and not reporting.
• Practice: How to determine whether a transaction needs to be reported. What to do and how to react in case of investigation by the (testing) policy makers.

• Trainer: Carla van den Berg
• Definition of profit, Participation Exemption, Interest deduction, Loss compensation, Fiscal Unity, CFC Legislation, Dividend Withholding Tax.
• Learning objective: What tax rules and regulations are relevant to trust companies? Practice: How to comply with these rules.

• Trainer: Carla van den Berg
• Application Tax Treaties, Substance, European Taxation, Anti-Tax Avoidance, MLI, BEPS, Tax Authorities.
• Learning objective: What international laws and regulations are important for trust offices?
• Practice: Awareness of the international playing field.

• Trainer: Ben Arends
• Civil liability, Directors' tax liability, The most common liabilities, Relevant liability risks, Criminal consequences, Methods to arm yourself, Recent case law, literature and state of the law.
• Knowledge: What kind of liabilities are relevant. How can these liabilities occur.
• Practice: How to mitigate these liabilities.

• Trainer: Margreet Haandrikman
• Integrity, Meaning individual, Core values organization, Characteristics of organization with integrity: risks and opportunities, Professional responsibility, Thinking and acting ethically, Dilemma analysis, Justifying decision: values and arguments.
• Learning objective: Why ethics is especially important for trust offices.
• Practice: How to comply with (the) rules despite the fact that they are not always written down.

• Trainer: Nienke ten Bruggencate
  How to prepare, review or audit financial statements, How to keep proper records, Transparent reporting, Risks in practice.
• Learning objective: Important rules and regulations related to filing the annual financial report.
• Practice: What red flags there are and how to detect them.

• MS Teams ONLINE  – 3Masters Opleidingen