A new double taxation treaty was signed by China and the Netherlands in May 2013 and has been in force since August 2014.

After lengthy negotiations, Belgium's government-in-waiting has finally agreed on a budget for 2012.

The Dutch coalition government recently agreed on an update to the budget for 2025 and later years. The final 2026 budget will officially be announced...

Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes the impact of the new Dutch (𝐍𝐋) entity tax classification rules on NL limited...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').

Although a company that is incorporated under Dutch law is deemed a tax resident for most Dutch corporate income tax purposes, the company's liability may be limited to Dutch-source profits only.

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

El gobierno neerlandés de coalición ha acordado recientemente actualizar los presupuestos para 2025 y años posteriores. El presupuesto final para 2026 será anunciado oficialmente con motivo...

Dutch tax law offers multiple facilities for tax-neutral corporate restructuring, both domestically and across borders. However, these opportunities require careful planning...

On December 22, 2021 the European Commission published a legislative proposal to prevent the misuse of shell entities for tax purposes ("Proposal"). The Proposal is part of a wider ambitious agenda to combat tax avoidance and tax evasion.

After lengthy negotiations to form a government, a political compromise was finally reached.

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

Op 8 september 2023 is het consultatievoorstel ‘Wet werkelijk rendement box 3' (conceptwetsvoorstel) gepubliceerd. Het conceptwetsvoorstel voorziet in een wijziging van de belastingheffing...

On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.

The Netherlands has always been one of the major locations which multinational enterprises have used to reduce the tax burden on their worldwide profits.

On March 18, 2026, the European Commission (EC) published its Proposal for a Regulation establishing a new corporate legal framework - "EU Inc.", which introduces a harmonized...

为了应对英国脱欧，企业的首要行动是准备在另一个国家成立公司。您可以了解以下这些主要的欧洲司法管辖区是否适合您营运业务。

We recently hosted the webinar ‘The Implications of Pillar Two on US MNEs' as part of our Pillar Two webinar series.

The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025. These reforms will have implications for how entities are treated (i.e., tax transparent or not).

The fairness tax is a separate assessment aiming at taxing distributed profits that were not effectively subject to the normal Belgian corporate tax regime due to the notional interest deduction regime and/or the carried forward tax losses deduction.