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...

After intensive negotiations on the (final) text, the long-expected CSDDD has now formally endorsed by the European Council The CSDDD establishes on the one hand a corporate...

On 24 April 2024, the European Parliament agreed to an anti-money laundering package (EU AML package). A week earlier, the Dutch Finance minister wrote to the House of Representatives about the potential...

EU Member States (EUMS), but also most other states, impose restrictions on selling funds that invest in the private markets to investors who invest their private wealth.

US fund sponsors who raise capital in the EU will encounter that some EU investors prefer to commit to an EU fund vehicle rather than a non-EU vehicle. An EU fund vehicle is typically organized...

On 27 April 2023, the recapitalization and financial restructuring of the Frigoglass group was successfully completed, which was implemented by way of a consensual...

To accommodate EU capital raising, US fund managers (USFM) usually set up their investor-facing fund vehicle in Luxembourg, typically in the form of a Luxembourg special limited partnership (SCSp).

With this alert we would like to update you on the latest Transfer Pricing developments.

Under the current legal framework in the Netherlands, Dutch law governed receivables may be incapable of being assigned or pledged.

On May 26, 2021 the Medical Devices Regulation (MDR) entered into effect after a four-year transitional period.

On 26 February 2025, the Ministry of Housing and Spatial Planning published a revised version of the UAC 2012, removing sections 1 and 2 of paragraph 12...

On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup dividends to low-taxed jurisdictions as of 1 January 2024 (the Proposal).

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament, including the Tax Plan 2022.

European automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.

The Hague Convention of 30 June 2005 on the Choice of Court Agreements (Hague Convention) has entered into force in Switzerland on 1 January 2025.

Pre-packs, known as an effective restructuring measure from other jurisdictions, are also permissible in Switzerland.

Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.