Illegal under Dutch penal law is "an image of a sexual act in which a person who clearly has not reached the age of eighteen (18) is involved", as stated in article 240b of the Criminal Code. The person who distributes, openly displays, manufactures, transports, exports, possesses or watches without downloading an image of a (apparent) sexual act of children, commits a punishable offence under Article 240b of the Dutch Criminal Code. This means that the possession of child pornography for personal use and/ or in a non-commercial context, and the real-time watching of child pornography is punishable. It is required that an active transaction should be conducted aimed at obtaining access to child pornography.

Those guilty of abuse include manufacturers of child pornography, distributors of child pornography and users or owners of child pornography and risk an imprisonment of a maximum of four years or a fine of the fifth category. If someone makes it a habit or is doing it professionally, then the sentence is increased to eight years in prison or a fine of the fifth category. The penalty is increased to a maximum of fifteen years when the crime causes serious bodily injury to the victim or when the victim’s life is at risk, and eighteen years if the crime results in death (Art. 248 of the Code of Criminal Law).

As of October 2002 virtual child pornography (pornography that is fabricated with the aid of computer technology) is also punishable, even if no actual child has been used in the process. It is sufficient that it made plausible that the person depicted in a child seems real.

Since January 2010 the Netherlands has changed its legislation and thereby ratified the Treaty of Lanzarote. With the ratification "grooming" became punishable under Article 248e of the Dutch Criminal Code. Grooming is defined as an adult who actively tries to seduce a minor through the internet with the ultimate aim of sexual abuse. Through this provision a person may be prosecuted once he/she makes a proposal for a meeting with a child. The maximum penalty for grooming is two years imprisonment or a fine of the fourth category.