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The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

A Belgian Constitutional Court has referred critical questions to the Court of Justice of the European Union regarding the validity of the Undertaxed Profits Rule (UTPR) under the EU Pillar Two Directive.

The first session of the M&A Academy 2026 explored how AI and cyber risks are reshaping board decision making, deal dynamics and governance expectations.

The ECJ confirms that supplies made between members of a VAT group are not subject to VAT. This ruling is a very welcome confirmation of the long-standing practice of disregarding activities...

On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality.

On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing (i) a reparation of a Dutch Supreme Court...

On Budget Day, the Dutch government unveiled the Tax Plan 2025, which includes several legislative proposals and amendments related to automotive and energy taxes.

Over the past few years, we have come across many clients in the crypto sector. With experience, it has become allot easier to ascertain the tax...

In der Praxis erfolgt die Beschlussfassung im Verwaltungsrat häufig auf dem schriftlichen Weg. Dabei gilt es, u.a. Vorgaben zum Aufbau, Formvorschriften sowie die Protokollierungspflicht zu beachten.

Belgium's Investment Screening Committee received 191 foreign investment filings in its latest reporting period, marking a sharp increase driven by more active detection of non-notified transactions. The first-ever refusal came after the period ended, blocking a China-linked acquisition of a Belgian offshore helicopter services provider, demonstrating that low refusal rates don't preclude negative outcomes for sensitive sector investments.

Just as the EU appeared to be entering the final phase of the Omnibus negotiations, the European Parliament unexpectedly voted against the trilogue...

On 27 November 2019, the Directive on cross-border conversions, mergers and divisions was adopted by the European Parliament ...

On 10 December 2019, the ‘Act on the registration of ultimate beneficial owners of corporate entities and other legal entities' (the UBO-register) was adopted by Parliament.

From 1 July 2023, it is envisaged that employees working at home in cross-border situations within the EU ('cross-border teleworking') will be able to work...

On November 25, 2021, the European Commission released a proposal COM(2021)721 to amend Directive 2011/61/EU on Alternative Investment Fund Managers (the AIFMD).

Although the fundraising climate in 2023 is more challenging than in prior years, US fund sponsors still look to tap into the European professional investor market.

The European Commission's 2026 State of the Union address signals a fundamental shift in EU policymaking, intertwining economic security with technological leadership and climate resilience. President von der Leyen's proposal for an unprecedented "associate membership" with Canada could establish a new framework for strategic partnerships beyond traditional enlargement. These developments carry significant implications for businesses navigating Europe's increasingly interconnected policy landscape.

What does the judgment of the Court of Justice of the European Union (CJEU) of 12 May 2021 in VEB v BP mean for the jurisdiction of the Dutch courts in respect of (class action) claims for purely