Dutch tax regulations concerning energy, sustainability and climate are constantly evolving. This publication provides an up-to-date overview of the most significant developments.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. In a previous Snippet, we described hybrid financing arrangements...

The Ministry of Finance announced a number of amendments, including a postponed entry into force date and transitional law, to the draft legislation that will abolish the real estate transfer tax (RETT) exemption for share...

In de april-editie van de nieuwsbrief behandelen we recente ontwikkelingen op het gebied van politiek, recht en economie die vooral relevant zijn voor Duitse bedrijven die actief zijn in Nederland.

The April edition of the newsletter covers recent developments in politics, law, and the economy that are particularly relevant for German companies operating in the Netherlands.

On 26 October 2021, a bill of amendment to the pending bill of law for an exit tax for Dutch dividend withholding tax (DWT)...

On 16 September 2025 at the occasion of Budget Day, the caretaking government presented new legislative proposals to increase the taxation of so-called lucrative interest.

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. The topic of this Snippet is the draft EU ATAD 3 directive (the 𝐃𝐢𝐫𝐞𝐜𝐭𝐢𝐯𝐞)...

Get the lowdown on the key findings of the Global Business Complexity Index Accounting and Tax Report and how they affect tax regulations and processes globally.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

The European Commission has initiated an infringement procedure against the Netherlands for failing to extend a dividend tax reduction scheme to foreign investment funds...

The European Court of Justice (ECJ) ruled on 17 October 2024 that a card issuer that facilitates charging sessions for electric vehicles can be regarded to buy and resell the electricity for VAT purposes.

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.

If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.

Last week, the Dutch Secretary of State for Finance issued a decree on the VAT exemption for intermediation/negotiation in share transactions ("the Decree").

This white paper provides the answers to common tax compliance questions. TMF Group gives you a global perspective, while also highlighting local challenges.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.