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On 3 December 2024, the Dutch Authority for the Financial Markets (AFM) has published guidelines on the ‘Scenario analyses from a customer perspective' for the Product Approval...

Smart mobility is hot. Fuel, parking, toll fees, on-board entertainment and even subscriptions for seat heating and software features are examples of goods and services which can be purchased through in-car payments.

Increasingly, news media reports are covering 'massive' data breaches. In the Netherlands, we have examples such as the data breach at the market researcher Blauw (March 2023, affecting 2 million people)...

In our blog of 13 February 2019, we reported to you about the required ‘C label' taking effect for office buildings as from 1 January 2023, the consequences for owners and/or landlords and tenants

The Dutch Minister for Housing and Spatial Planning has announced five measures to maintain rental housing supply ahead of a comprehensive evaluation of the Affordable Rent Act. These measures include adjustments to the WOZ cap, modifications to outdoor space penalties, enhanced weighting for small listed monuments, expanded temporary lease options for students, and an extended new-build surcharge period.

Leasing out real estate is as a main rule exempt from VAT. This means that the lessor cannot recover VAT on costs incurred, for example the VAT on renovation costs.

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

On 14 November 2024, the Dutch House of Representatives adopted the tax plans published by the Ministry of Finance on 17 September 2024 (Tax Plans 2025).

On 16 July 2021, the Dutch Supreme Court published its long-awaited ruling in the Hunkemöller-case. The Supreme Court ruled in favour of denying the fiscal deduction of interest payments...

On Tuesday 19 September 2023 the Dutch Budget for 2024 will be presented. The Budget will contain twelve tax proposals, including the Tax Plan 2024. The most relevant tax measures for corporates...

Yesterday, the Dutch Ministry for Finance launched a public consultation on the tax treatment of so-called ‘lucrative interests' (i.e. the Dutch carried interest taxation rules)...

The Dutch Tax Authorities will introduce a new approach to Horizontal Tax Monitoring (‘HTM') from 2020 onwards. The HTM method, a form of cooperative tax compliance applied in the Netherlands

On 18 August 2025, the Dutch Committee for Human Rights (CRvdM) issued a ruling on equal pay for seafarers on ships registered under the Dutch flag.

Working parents of seriously ill or injured children currently have no choice but to take unpaid leave, take sick leave themselves or temporarily give up work altogether.

A recent decision of the Swiss Federal Supreme Court clarified the question whether a Swiss ancillary bankruptcy estate has standing to contest a schedule of claims of a bankrupt Swiss third-party...

In Switzerland, individual taxation currently only applies to single persons and unmarried couples. The tax treatment of married dual-earner couples is referred...

The OECD released multiple new documents in relation to its Two-Pillar solution, including further Administrative Guidance on the GloBE rules.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet provides a high-level overview of the recently released Side-by-Side Safe Harbour...