In an open-ended fund (OEF) an investor has the right to have its investment redeemed.

Semi-liquid alternative investment funds face a critical challenge: balancing illiquid asset investments with investor liquidity needs. When redemption requests surge beyond certain thresholds, fund managers can deploy various restriction mechanisms—but understanding the nuanced differences between redemption caps, gates, and their variants becomes essential under the new AIFMD II framework. The choice between hard caps, soft caps, and gates carries significant implications for regulatory compliance,

On 30 July 2025, the Government submitted a draft bill to fund the development of GovSat-2, a second satellite dedicated to governmental and military use.

The short answer is yes, depending on the facts, although a recent case in the UK's Supreme Court has made it harder to sue individual employees or directors in addition to their employer.

Luxembourg's data protection authority has issued comprehensive guidance on employee monitoring practices, addressing the legal boundaries employers must navigate when implementing surveillance measures in the workplace. The guidance clarifies permissible monitoring methods, from telephone recording and CCTV to biometric systems, while emphasizing core data protection principles that govern employer-employee relationships.

Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet discusses the potential impact of Pillar Two (𝐏𝟐) at the fund manager level.

In recent years, the VAT treatment of M&A services in share transactions – such as corporate finance advisors and investment banks – has been subject to considerable debate

The Corporate Sustainability Due Diligence Directive (CSDDD) has created a new sustainability standards framework in Dutch (corporate) law. It is not always clear how to adequately implement these due diligence...

European manufacturers are exploring three distinct pathways to pivot civilian production capacity toward defence manufacturing, each carrying unique regulatory, tax, and operational implications.

The Empowering Consumers for the Green Transition (ECGT) Directive introduces a new EU‑wide framework to combat greenwashing and social washing across all consumer markets.

On 25 October 2024, the Dutch Supreme Court issued a landmark ruling regarding the Wet Homologatie Onderhands Akkoord (WHOA).

On Friday, 29 November 2024, the Supreme Court provided clarity on what type of rental price indexations for liberalized housing are permitted.

On Budget Day 2024, Tuesday 17 September 2024, the Dutch government will present its budget for 2025 alongside its envisaged tax changes...

P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This also includes entities (incl. partnerships) that are treated as transparent for local tax purposes.

P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This includes entities that are treated as transparent for local tax purposes.

On 22 October 2025, the Swiss Federal Council opened a consultation on a proposed amendment to the Financial Institutions Act (the FinIA).

Swiss fund marketing rules differ significantly from EU regimes, offering US fund managers flexibility in pre-marketing activities while imposing specific registration requirements for formal marketing...

Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes proposed changes to the Dutch conditional withholding tax (𝐂𝐖𝐓) rules under the 2025 Dutch tax plans.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Earlier this calendar year, our ‘EU Tax Directives Series' offered practical, concise summaries of key EU tax directives...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet discusses excluded entities under Pillar Two (𝐏𝟐) in EU fund structures set up by US fund managers.