Scope
All companies selling goods or services to Dutch end users with turnover above EUR 3M, regardless of country of establishment.
Key provisions
- 01
Declaration of care
Submit a statement of due diligence to the Authority for the Financial Markets.
- 02
Investigation
Investigate whether child labour occurs anywhere in the supply chain.
- 03
Action plan
Draw up and implement an action plan if child labour is found or reasonably suspected.
- 04
Public availability
Make the declaration of due diligence publicly available on the company website.
Timeline
14 May 2019
Act passed by Senate
1 January 2022
Original entry into force delayed
1 January 2025
Act entered into force