ArticleThe Use Of Dutch Pre-Wired Back-End Measures By Foreign CompaniesThe 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.NetherlandsCorporate/Commercial LawLoyens & Loeff
ArticleAmsterdam Court Of Appeal: Temper Workers Qualify As Temporary Agency WorkersThe Amsterdam Court of Appeal has ruled that workers operating through the Temper platform are temporary agency employees rather than self-employed contractors, fundamentally challenging the platform's business model and classification practices.NetherlandsEmployment and HRLoyens & Loeff
ArticleChanges To The Dutch Healthcare-Specific Merger TestOn January 28, 2025, the Dutch Minister Agema of Health, Welfare, and Sport sent a letter to the chairman of the House of Representatives...NetherlandsFood, Drugs, Healthcare, Life SciencesLoyens & Loeff
ArticleBreaking: Court Judgment In First Dutch Greenwashing Class Action - Marketing Claims KLM Are Considered To Be MisleadingThe judgment from the Amsterdam District Court follows from the class action lawsuit initiated by interest organization Fossielvrij against the Royal Dutch Airlines (KLM)...NetherlandsLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleSwiss Parliament Intends To Abolish Equity Stamp TaxOn Friday 18 June 2021, the Swiss parliament accepted a bill which would see the Swiss issuance stamp tax on equity contributions abolished as per 1 January 2022. SwitzerlandTaxLoyens & Loeff
ArticlePermanent Establishments Series #3: Expanding Into Europe Through A Dutch BV - New York Office SnippetWhen US multinational enterprises expand into Europe through a Dutch BV general European company, hiring employees in other jurisdictions before establishing local subsidiaries can create unexpected permanent establishment risks. The tax implications depend heavily on employee activities, decision-making authority, and home-office arrangements, requiring careful assessment before making local hires. United StatesTaxLoyens & Loeff
ArticleImpact Of The Abolition Of The Quasi-immunity Of Auxiliaries On DirectorsAs discussed in our first article, all auxiliaries will be exposed to a greater risk of claims from co-contractors of their own contracting party as of the entry into force of Book 6 of the Belgian Civil Code.BelgiumCorporate/Commercial LawLoyens & Loeff
ArticleConstitutional Court On New Article 444 ITC: Good Faith Prevails, But Not On All LevelsThe Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT. BelgiumTaxLoyens & Loeff
ArticleE-invoices In Belgium : 1st January 2026 It Is !E-invoices have been getting a lot of attention in recent months. This European initiative, which aims to make the use of e-invoices compulsory in B2B relationships from 2028...BelgiumTaxLoyens & Loeff
ArticleUpdate On Developments Dutch Qualification Brazilian 'Interest On Net Equity'In 2020 we published a news article following a decree of the Dutch State Secretary of Finance (the Decree) that was published on 27 August 2020 regarding the qualification of Brazilian...BrazilTaxLoyens & Loeff
ArticleThe European Commission Opens Formal Antitrust Investigation Into Google's Use Of Online Content For AI PurposesOn 9 december 2025, the European Commission announced that it has opened a formal antitrust investigation to assess whether Google has breached EU competition rules...European UnionAntitrust/Competition LawLoyens & Loeff
ArticleAIFMD II – Liquidity Management Tools For Open-Ended AIFsIn its review of Directive 2011/61/EU (AIFMD), the EU Commission concluded that there is a need to facilitate the use of liquidity management tools (LMTs) across the Union.European UnionFinance and BankingLoyens & Loeff
ArticleRecommendations On Savings And Investment AccountsOn 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.European UnionFinance and BankingLoyens & Loeff
ArticleEnforcement Of English Judgments In Switzerland After BrexitSince the United Kingdom left the European Union on 31 January 2020, it is no longer a party to the Lugano ConventionEuropean UnionGovernment, Public SectorLoyens & Loeff
ArticleAmendment Of Annexes A And B Of Regulation (EU) 2015/848The European Union has amended Annex A of Regulation (EU) 2015/848 to include Luxembourg procedures introduced by the Law of 7 August 2023 on business preservation and modernisation of insolvency law (the 2023 Law).European UnionInsolvency/Bankruptcy/Re-StructuringLoyens & Loeff
ArticleBrexit Blog 12: Will The UK Join The Lugano Convention?A new chapter in post-Brexit discussions: will the UK be able to join the Lugano Convention on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters? European UnionLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleChallenging And Enforcing Arbitration Awards In Luxembourg And BelgiumIn recent years, the time and resources dedicated to post-award issues, including defending against challenges to awards and the necessity to have awards recognised and enforced abroad...European UnionLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleEPPO – First Ruling Of The ECJ: A Solomon's Judgement On Cross-Border InvestigationsA company and its two managers are suspected of having made false declarations to evade European customs regulations by importing American biodiesel into the EU.European UnionLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleComparability Of Investment Funds In Europe: Only Tax Features MatterThe regulatory framework for investment funds is largely harmonised through the UCITS and AIFM Directives. The EU regulatory framework gives Member States discretion over certain structural and organisational aspects...European UnionTaxLoyens & Loeff
ArticleEU Tax Alert 190The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.European UnionTaxLoyens & Loeff