Tim de Vries

In this ten-part blog series, we reflect on the life cycle of a business. Which legal form should I choose? What is required to establish a company? How does a company come to an end? Who are the stakeholders involved, and how do you deal with a business partner who leaves? In this fifth part, we discuss how arrangements within a company can be structured. We also address the importance of clear agreements.

This time, it concerns a blog that does not only affect our real estate practice. The Supreme Court judgment discussed in this blog affects all legal relationships in which parties owe each other mutual debts and wish to set them off against one another. On 23 January 2026, the Supreme Court issued a landmark ruling on the relationship between set-off and limitation (prescription). The judgment clarifies how far the possibility of set-off extends when a claim has become time-barred. In doing so, the Supreme Court provides a general framework that is relevant to all continuing agreements in which payment obligations play a role.

Service charges have long been a flexible part of rental agreements for many residential landlords. The rules allowed room for discretion, settlements were made afterward, and disputes usually only arose when a tenant approached the Rent Tribunal. The new law introduced by Minister Mona Keijzer changes this. It was originally intended to take effect on January 1, 2026; however, in December 2025 it became clear that it will most likely come into force on July 1, 2026. The new law introduces more detailed regulation of service charges in rental agreements.