Website compliance in the Netherlands: cookies, GDPR and accessibility
The Netherlands applies the same EU rules as everyone else, but through its own statutes and regulators. The cookie rule is in the Telecommunicatiewet, where the ACM supervises Art. 11.7a itself and the Autoriteit Persoonsgegevens covers the GDPR side, and accessibility is now law under the Implementatiewet.
The Netherlands is an EU member state, so the headline rules are the same ones that apply across the bloc: the GDPR for personal data, the ePrivacy Directive for cookies and storage, and the European Accessibility Act for digital accessibility. What trips up operators is that each of these reaches a Dutch website through a different national statute and a different regulator. This guide maps the three frameworks as they actually apply in the Netherlands in 2026.
The three frameworks that apply
- GDPR + UAVG. The GDPR applies directly, and the Dutch Uitvoeringswet AVG (UAVG) fills in the national detail. The supervisory authority is the Autoriteit Persoonsgegevens (AP).
- ePrivacy via the Telecommunicatiewet. The cookie-consent rule is Article 11.7a of the Telecommunicatiewet, in force since 2012. This is the rule that requires the banner, not the GDPR.
- EAA via the Implementatiewet. The European Accessibility Act is transposed by the Implementatiewet toegankelijkheidsvoorschriften producten en diensten, applying to in-scope consumer products and services from 28 June 2025.
Cookies: Article 11.7a Telecommunicatiewet
Article 11.7a requires that, before storing information on or reading information from a user’s terminal equipment, a website gives clear and complete information about the purposes and obtains consent. Three exemptions apply — one more than most member states have. The first two are the familiar ones: a cookie strictly necessary to transmit the communication, and a cookie strictly necessary to deliver a service the user explicitly requested (for example, a session or shopping-cart cookie).
The third is the one that makes the Netherlands different. Article 11.7a lid 3, added by the Act of 4 June 2014 (bill 33902), removes the consent requirement for cookies that obtain information about de kwaliteit of effectiviteit of a delivered service, provided they have geen of geringe gevolgen voor de persoonlijke levenssfeer — no or only minor consequences for privacy. That is an analytics carve-out, and it has no equivalent in the German or French transpositions.
So advertising pixels, social embeds, A/B testing and session recording all need prior opt-in consent. Analytics is the Dutch exception, and a narrow one: the AP’s own published guidance accepts that a Google Analytics deployment configured strictly to its privacy-friendly settings currently needs no consent. Every setting has to be right, and the moment the data is reused for advertising or shared onward the carve-out stops applying. As with the rest of the EU, the rule is technology-neutral: swapping a cookie for localStorage or a tracking pixel does not escape it.
The AP cookie crackdown
Through 2025 the Autoriteit Persoonsgegevens made cookie banners a stated enforcement priority. Several organisations received a “cookie letter” asking them to fix non-compliant banners, and the AP examined how sites deploy Google Analytics 4. It acts here on the AVG side: Article 15.1(3) Telecommunicatiewet puts supervision of Art. 11.7a itself with the Autoriteit Consument en Markt, which is why the AP asked the Minister in March 2025 to be designated instead. The AP’s position on banner design is specific:
- If there is an “Accept all” button on the first layer, there must be a “Reject all” button on that same first layer, at the same level of prominence.
- A “Settings” or “Manage” link does not count as a reject option — rejecting must be as easy as accepting.
- No non-essential cookies or trackers may fire before the visitor actively consents.
This mirrors the broader EU consensus (see our piece on reject-all parity), and it is the single most common reproducible failure Veracly detects on Dutch sites.
Accessibility: the EAA in Dutch law
The European Accessibility Act applies EU-wide from 28 June 2025. In the Netherlands it is transposed by the Implementatiewet toegankelijkheidsvoorschriften producten en diensten, which amends several existing laws including the Warenwet (Commodity Act), the Telecommunicatiewet and the Civil Code. For digital services, consumer-facing websites, apps and web shops must be accessible — measured in practice against WCAG 2.1 AA through the harmonised standard EN 301 549.
Enforcement is split across supervisors depending on the product or service; the Autoriteit Consument en Markt (ACM) supervises e-commerce. A microenterprise relief exists for service providers (fewer than 10 staff and turnover or balance sheet at or below €2 million), but it is narrow and does not extend to products. Public-sector bodies were already covered separately under the Web Accessibility Directive.
A practical checklist for a Dutch site
- No non-essential cookie, pixel or storage write fires before consent.
- The banner offers Reject all on the first layer, as prominent as Accept all.
- A privacy statement names the trackers used and the GDPR/UAVG legal basis.
- Analytics is either consent-gated or configured strictly to the AP’s privacy-friendly settings under Art. 11.7a lid 3; either way, any US transfer rests on a valid Chapter V mechanism.
- The site meets WCAG 2.1 AA (EN 301 549) for consumer-facing content.
How Veracly checks a Dutch website
Veracly evaluates a Dutch URL against all three frameworks in one scan. The cookie-audit module records the third-party requests, cookies and storage writes present before the banner is touched — and it never touches the banner, because clicking one would itself be a consent gesture and would pollute the pre-consent reading. Requests to your own hostname are not recorded, so first-party-proxied tracking is invisible to it. It reports non-essential storage set before consent, a missing banner, and a missing or unequal reject path — that last one read from the rendered banner, not tested by clicking Reject.
One limit to know before you read the report: findings are mapped to a jurisdiction rule pack, not to Dutch statute. There is no Telecommunicatiewet mapping in the product yet, so the GDPR pack cites § 25 TDDDG — the German transposition of the same ePrivacy article. For a Dutch site the observation is the right one; the citation is not yet localised, and the Art. 11.7a lid 3 analytics carve-out is not modelled at all, so treat any analytics finding as a prompt to check your configuration against the AP’s settings rather than as a verdict. The accessibility module runs axe-core against the rendered DOM for WCAG 2.1 AA, and tracker findings come with a DevTools recipe you can run yourself.
See also: Website compliance in Finland · GDPR vs ePrivacy: which governs cookies? · The EAA for small and medium businesses
Common questions
Do I need a cookie banner for a Dutch website?
If your site sets any non-essential cookie or reads any non-essential storage, yes. Article 11.7a of the Telecommunicatiewet requires prior, informed consent before placing or reading information on a visitor’s device — subject to three exemptions, not the usual two: strictly necessary cookies, communication cookies, and a Dutch-specific carve-out in Art. 11.7a(3) for cookies that measure the quality or effectiveness of a delivered service with no or only minor consequences for privacy. That third limb is why the Autoriteit Persoonsgegevens accepts a strictly privacy-friendly configured analytics setup without consent. The AP’s 2025 guidance is explicit that if there is an “Accept all” button on the first layer, there must be a “Reject all” button on the same layer at the same prominence.
Which authority enforces cookie rules in the Netherlands?
Two, and the split is the opposite of what most people assume. Article 15.1(3) of the Telecommunicatiewet designates the Autoriteit Consument en Markt (ACM) as the supervisor for Article 11.7a itself. The Autoriteit Persoonsgegevens (AP) is the data protection authority, and its competence over cookies flows from the AVG, which governs the personal-data processing the cookies trigger. That division is precisely why the AP wrote to the Minister in March 2025 asking to be designated the competent supervisor for Art. 11.7a. Through 2025 the AP ran a high-profile cookie-banner enforcement push on the AVG side, sending “cookie letters” to organisations and scrutinising Google Analytics 4 deployments.
Does the European Accessibility Act apply to my Dutch website?
For most consumer-facing digital services and products placed on the market from 28 June 2025, yes. The EAA is transposed by the Implementatiewet toegankelijkheidsvoorschriften producten en diensten, which amends the Warenwet, the Telecommunicatiewet and the Civil Code. In practice websites and apps must meet WCAG 2.1 AA via EN 301 549. A microenterprise relief exists for service providers, and the Art. 3(23) test has two limbs: fewer than 10 persons employed, and either annual turnover at or below €2m or an annual balance-sheet total at or below €2m. Either financial limb suffices. The relief does not cover products.
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