Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 08 DECEMBER 2023

Tax Trends And Developments For MNEs

Loyens & Loeff
Loyens & Loeff
Contributor
Loyens & Loeff

Loyens & Loeff

One firm: Law and Tax Loyens & Loeff is a leading independent, full-service law and tax firm in...

View firm profile
Explore more from Loyens & Loeff

As 2023 nears its end, it is time for our annual tax bulletin. This bulletin focuses on the tax trends and developments we foresee for 2024 and includes tips and takeaways.

GlobalTax
Loyens & Loeff
Loyens & Loeff

As 2023 nears its end, it is time for our annual tax bulletin. This bulletin focuses on the tax trends and developments we foresee for 2024 and includes tips and takeaways.

In this update, our specialists inform you about relevant current tax developments and trends in the Netherlands, Belgium, Luxembourg and Switzerland that have an impact on MNEs. You will appreciate that the nature of these developments differs per country, so our aim has been not to discuss the same topics for each country. Our specialists will start with European tax developments and trends, because important corporate tax proposals were released by the European legislator in 2023 and this trend is expected to continue in 2024.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Dutch Tax Plan 2027

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
NetherlandsTax
A&O Shearman
A&O Shearman
Article

OECD Consultation On Chapter VII (Intra-Group Services): Submitted Comments And Key Considerations

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
NetherlandsTax
BUREN
BUREN
Article

Dutch Tax Plans 2027: a predictable package in a minority government setting

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Budget Day 2026: Real Estate Update

The Dutch government has introduced several tax measures aimed at transforming the residential real estate market, including a reduction in transfer tax rates for investment properties and new subsidies for mid-rent housing development. These proposals seek to address housing shortages by improving investment conditions and facilitating cooperation between housing associations through targeted tax exemptions and enhanced borrowing capacity.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Introduction Of A New Swiss Transparency Register

Switzerland's new Legal Entities Transparency Act introduces a centralised federal register of beneficial owners, fundamentally changing how Swiss companies must identify, document and report ultimate ownership and control structures. The regime imposes strict reporting deadlines beginning in late 2026, with criminal sanctions for non-compliance reaching up to CHF 500,000 for intentional breaches. Companies must now navigate complex look-through requirements, enhanced documentation obligations, and ongoing
SwitzerlandCorporate/Commercial Law
Loyens & Loeff
Loyens & Loeff