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  • Article

    The Use Of Dutch Pre-Wired Back-End Measures By Foreign Companies

    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.
    NetherlandsCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Amsterdam Court Of Appeal: Temper Workers Qualify As Temporary Agency Workers

    The 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 HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Changes To The Dutch Healthcare-Specific Merger Test

    On 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 Sciences
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Breaking: Court Judgment In First Dutch Greenwashing Class Action - Marketing Claims KLM Are Considered To Be Misleading

    The 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 & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Swiss Parliament Intends To Abolish Equity Stamp Tax

    On 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.
    SwitzerlandTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Permanent Establishments Series #3: Expanding Into Europe Through A Dutch BV - New York Office Snippet

    When 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 StatesTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Impact Of The Abolition Of The Quasi-immunity Of Auxiliaries On Directors

    As 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 Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Constitutional Court On New Article 444 ITC: Good Faith Prevails, But Not On All Levels

    The 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.
    BelgiumTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    E-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...
    BelgiumTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Update 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...
    BrazilTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The European Commission Opens Formal Antitrust Investigation Into Google's Use Of Online Content For AI Purposes

    On 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 Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    AIFMD II – Liquidity Management Tools For Open-Ended AIFs

    In 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 Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Recommendations On Savings And Investment Accounts

    On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.
    European UnionFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Enforcement Of English Judgments In Switzerland After Brexit

    Since the United Kingdom left the European Union on 31 January 2020, it is no longer a party to the Lugano Convention
    European UnionGovernment, Public Sector
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Amendment Of Annexes A And B Of Regulation (EU) 2015/848

    The 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-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Brexit 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 & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Challenging And Enforcing Arbitration Awards In Luxembourg And Belgium

    In 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 & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EPPO – First Ruling Of The ECJ: A Solomon's Judgement On Cross-Border Investigations

    A 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 & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Comparability Of Investment Funds In Europe: Only Tax Features Matter

    The 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 UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Tax Alert 190

    The 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 UnionTax
    Loyens & Loeff
    Loyens & Loeff

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