TMT 2025

NETHERLANDS Trends and Developments Contributed by: Herald Jongen, Radboud Ribbert, Nienke Bernard and Wouter van Wengen, Greenberg Traurig, LLP

EU Foreign Subsidies Regulation), as a key piece of the regulatory jigsaw. Collective Rights Organisations Get Involved in Training Data Opt-Out Trend Over the past year, developments in AI have accelerated rapidly, with the rise of applications like ChatGPT and various generative AI tools for music creation. These technologies have gained significant attention for their growing role in soci - ety and the creative industries. While AI presents exciting opportunities, concerns have emerged about protecting human creativity and the wide - spread unauthorised use of copyrighted content to train AI systems without compensation. In response to these challenges, various collec - tive rights organisations are starting to become more involved in the ongoing trend for rights - holders to opt out of the use of their works for training AI models. See more on this debate in the firm’s contribution to the Global Practice Guide on Trade Marks and Copyright 2025. In the Netherlands, BumaStemra is invoking its right to opt-out under Article 15o.1 of the Dutch Copyright Act (in line with Directive (EU) 2019/790). Moving forward, any organisation wishing to use BumaStemra’s catalogue for text and data mining in AI development must first obtain explicit authorisation. This policy aims to ensure that authors, composers and music publishers represented by BumaStemra receive fair compensation. AI tools rely on large datasets, often containing copyrighted works, raising significant copyright concerns, especially when those works are used without permission for AI training. By opting out, BumaStemra seeks to protect the exclu - sive rights of creators, requiring that any text or data mining activities involving their works

be approved in advance. This ensures that fair compensation is provided to the creators and publishers. BumaStemra’s decision is not intended to hin - der AI progress but rather to strike a fair and ethical balance. The organisation recognises the immense potential of AI as a creative resource for musicians and seeks to foster a sustainable relationship between the rights of creators and the interests of the AI industry. This decision resonates with the trend that can be identified in the rest of Europe. For example, the German equivalent of BumaStemra, GEMA, recently sued OpenAI for fair compensation of artists whose works have used as training data. Reporting Obligations for Platform Companies in Respect of Tax In March 2021, the EU formally adopted Council Directive (EU) 2021/514, known as DAC7, aim - ing to enhance administrative co-operation on tax matters, combat tax fraud and evasion, and address emerging issues tied to the growing dig - ital platform economy. This Directive introduced new rules that extend the EU’s tax transparency obligations to digital platforms. Specifically, it mandated platform operators to report income earned by sellers through these platforms. The regulation applies to platforms facilitating trans - actions related to: • the rental of immovable property, including both residential and commercial property, as well as any other immovable property and parking spaces; • a personal service; • the sale of goods; and • the rental of any mode of transport.

299 CHAMBERS.COM