Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes the impact of the new Dutch (𝐍𝐋) entity tax classification rules on NL limited...

On 13 September 2021, the State secretary for finance sent a research paper on a more equal tax treatment of equity and debt to the House of Representatives.

On 31 August, Loyens & Loeff submitted input on OECD's second Public Consultation Document on Amount B of Pillar One.

This first EU Connect Snippet highlights the themes shaping Europe's financial regulatory agenda in 2026. During this week's Afore FinTech Conference...

The Swiss Federal Supreme Court's decision 5A_114/2025 confirms that a case becomes pending as soon as an optional conciliation request is filed, even if the authorities make formal mistakes.

As of 1 January 2026, Switzerland adjusted the statutory maximum interest rates for consumer credit. The Federal Department of Justice and Police (FDJP) set the annual percentage rate (APR) ceiling at 10% for cash loans...

According to a recent decision of the Swiss Federal Supreme Court (SFSC), the investigating authority must inform the owner of records and objects seized during a house search about his procedural...

On 17 June 2021, the Asset Management Association Switzerland (AMA) published revised guidelines, as the industry is entering the final phase of implementation of the Financial Services Act (FinSA).

In a recent decision (BGer 4A_605/2024), the Swiss Federal Supreme Court confirmed that the special interests underlying arbitration proceedings must be...

Loyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics. This Snippet describes the recently published Dutch tax plans 2025, with a focus on four key elements for US multinationals.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet summarises proposed changes to the EU Corporate Sustainability Reporting Directive (CSRD).

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate group structures. In each case, the ECJ ruled...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').

The Guidance provides welcome relief for US MNEs as it clarifies the treatment of transferable tax credits (‘TTC') and introduces a temporary UTPR safe harbour (‘UTPR SH').

For initial fund vintages EU fund managers (EUFMs) typically focus on raising capital from a smaller pool of domestic investors. As their investment strategies gain traction...

When US fund managers (USFM) tap into the EU investor pool with their private funds, German institutional investors (such as pension funds and insurance companies)...

The New Insolvency Law makes a distinction between ‘ordinary' and ‘extraordinary' creditors (créanciers sursitaires ‘ordinaires' et ‘extraordinaires') covered by the stay, being in this context...

On 19 December 2019, the Luxembourg Parliament voted both the 2020 Budget law, which terminates all pre-2015 tax rulings

If the signing and closing of a transaction does not take place on the same day, the seller runs a debtor risk on the buyer. This risk is even greater if the buyer is a newly established acquisition...

The use of pre-wired back-end measures has become a well-established part of transaction structures when a public bid is launched for a Dutch listed company.