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

Whether real estate transfer tax is due on the acquisition of shares in a private limited company (BV) with a 'self-storage' business remains unclear.

Do you hire self-employed individuals with an agreement based on the Model agreement "unrestricted substitution"?

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

The OECD seeks consensus by the end of 2020 on how to ensure all profits of multinational groups are subject to a (yet to be determined) worldwide minimum level of taxation.

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.

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment' for VAT. In the case at hand, real property used...

In Europe it has been unclear for years whether card and lease companies are entitled to recover VAT on fuel costs. Also in the Netherlands, the VAT treatment of fuel costs is an occasional topic of discussion.

From 22 April 2024, crypto-asset service providers (CASPs) have the option to apply for a licence with the Dutch Authority for the Financial Markets (AFM).

If bankruptcy proceedings are commenced against a debtor or if a debtor enters into a court-approved composition agreement with an assignment of all of its assets, transactions executed by the debtor...

A foreign bankruptcy or insolvency decree only has effect on the debtor's Swiss assets if it is formally recognised by a Swiss court.

On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2024. The rates apply to intra-group loans denominated in Swiss Francs and foreign currencies as of 1 January 2024.

After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.

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.

For P2, asset transfers must generally occur against market value (‘MV'). I.e., the transferring entity (‘TE') generally recognizes gain or loss on the transfer and the acquiring entity...