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 Minister of Infrastructure and Water Management has published the Heavy vehicle tax Decree. In this Decree, the Minister provides some further rules regarding the upcoming Heavy vehicle tax (HVT).

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.

Yesterday the Dutch Senate voted on the Dutch tax laws as proposed on Budget Day 2023 and the Minimum Tax Act.

Implementing the GloBE Rules in Switzerland required a national referendum to approve the necessary constitutional amendment for introducing Pillar 2 through a temporary ordinance.

ESG expectations are increasingly shaping the Swiss legal and regulatory landscape, with significant implications for financial institutions and multinational organisations operating in or through Switzerland.

The Swiss Financial Market Supervisory Authority (FINMA) intends to adopt a circular on the rules of conduct under the Swiss Financial Services Act (FinSA).

On 17 December 2021, the Swiss Parliament adopted the partial revision of the Swiss Federal Banking Act (Bundesgesetz über die Banken und Sparkassen).

Our cross-jurisdiction 'Asset Recovery Guide' is available now. The guide provides an initial grip on the formalities, practicalities, and points of attention when it comes to enforcement...

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).

On 22 December 2023, the Swiss Federal Council decided to implement the QDMTT under the OECD Global Anti-Base Erosion Rules (GloBE Rules; Pillar 2) as of 1 January 2024.

US securities law allows investment managers (IMs) to raise capital in the US without SEC registration through exemptions...

Loyens & Loeff New York regularly publishes "Snippets" on various EU tax and legal topics. This Snippet discusses the implementation of the EU Mobility Directive...

The Netherlands is often referred to as the ‘Delaware of Europe' in terms of its flexible legislation combined with a well-established legal order. The most commonly used form of legal entity in the Netherlands...

Covered bonds have played a vital role in the banking sector for many centuries, securing a range of macroprudential features. These features encompass various...

Under an EU marketing passport, US private fund managers can market their unregulated Luxembourg alternative investment funds (AIF) to EU retail investors that pass a suitability test.

Through a very practical questionnaire they offer a better understanding on local approach and requirements relating to the enforcement and the challenge of arbitration awards in Belgium.

The recent judgment by the Australian High Court in the PepsiCo case has sparked significant interest in international tax circles. At the core of the debate: can a fee for the purchase of goods include...

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 are pleased to present you the 2024 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.