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.

The third edition of our book ‘Investing in real estate in Belgium' is available. This book provides an overview of a broad spectrum of the tax and legal topics related to investing in real estate in Belgium.

Loyens & Loeff New York regularly publishes "Snippets" on various EU tax and legal topics. This Snippet focuses on pending Luxembourg legislation that would allow a Luxembourg private limited liability company...

Luxembourg offers a cost-efficient alternative for emerging fund managers through its registered AIFM structure, commonly known as the "small manager" route. This approach allows fund managers to establish Luxembourg AIFs while avoiding the substantial costs associated with authorised host AIFMs, though it comes with specific asset thresholds and marketing limitations.

We assisted Main Capital as their lead legal and tax counsel on the structuring and formation of Main Capital VIII and Main Foundation II, both set up as Dutch master funds.

US-based private fund managers (USFM) seek to raise capital from EU professional investors through alternative investment funds (AIFs).

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

On 13 May 2025, the Economic and Financial Affairs Council (ECOFIN) reached political agreement on a proposal...

The Court of Justice of the European Union (CJEU) delivered its long-awaited preliminary ruling in Nissan Iberia.

The Future Pensions Act mandates that Dutch pension schemes transition to new solidarity-based or flexible defined contribution models by 2028, requiring the conversion of collective pension assets into individual capital accounts. This process raises critical questions about fair allocation of pension fund assets and the potential liability exposure for social partners and pension funds when distributions become unbalanced.

The recent edition of the legal journal on Dutch civil procedural law JBPr contains two commentaries on recent case law of members of the Dutch class actions team.

Pillar One and Pillar Two will change the way in which MNE groups will be taxed. They are expected to enter into force in 2023, which means that the time to prepare and assess the expected impact is now.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics in a concise and uncomplicated manner. This is a Snippet regarding the Dutch UBO register.

If an EU alternative investment fund manager (EU AIFM) classifies a fund under management as open-ended, it triggers the need to implement a robust liquidity management framework.

P2 seeks to enforce a global minimum income tax at an effective rate (𝐄𝐓𝐑) of 15% for each country in which an in-scope MNE operates. When buying or selling a target company (𝐓𝐚𝐫𝐠𝐞𝐭)...

Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.

Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.