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  • Article

    VAT On Director Fees – Practical Guidance Issued By The VAT Authorities

    On 11 December 2024, the Luxembourg VAT Authorities issued administrative guidance on the practical impact of the CJEU ruling (C-288/22) of 21 December 2023...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    ACM Carries Out Dawn Raids In Suspected Customer-allocation Cartel Investigation

    The Netherlands Authority for Consumers and Markets (ACM) has carried out dawn raids at several suppliers to institutions in the public sector as part of an investigation into a suspected customer allocation cartel.
    NetherlandsAntitrust/Competition Law
    Loyens & Loeff
Loyens & Loeff
  • Article

    Dutch Senate Adopts Legislative Proposal On Paid Parental Leave

    On 12 October 2021, a legislative proposal on paid parental leave was approved by the Dutch Senate.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Employers Are Obliged To Report Work-related Mobility Of Employees

    As per 1 January 2024 organizations with 100 or more employees are obliged to report on the business traffic and commuting of the employees.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Period Of Limitation For Pension Premium Claims: ‘20 Years'

    The Arnhem-Leeuwarden court of appeal has recently ruled that overdue pension premiums can be claimed from an employer
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Relaxation Of Dutch Bonus Cap In Financial Sector

    On 27 January 2026, a majority of the Dutch House of Representatives voted in favour of an amendment of the Dutch remuneration rules for financial institutions, which aims to better align the Netherlands...
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The Court Of Appeal At 'S-Hertogenbosch Defines The Basis For The Excessive Severance Payment

    In its judgment of February 21, 2024, the Court of Appeal at 's-Hertogenbosch ruled that allowances and benefits that specifically exempted under the employment costs scheme...
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Council Of State Grants The ‘Go Ahead' For The Porthos Carbon Capture And Storage Project

    Today, the highest administrative judge on planning and environmental matters in the Netherlands, the Administrative Law Division of the Council of State (Council of State...
    NetherlandsEnergy and Natural Resources
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DNB's Guide On Climate And Nature Risk Management

    On 15 July 2025, Dutch Central Bank (DNB) published an updated guide on climate and nature risk management for the financial sector...
    NetherlandsFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DNB publiceert good practices inzake (in)directe betaaldienstverlening aan sub-merchants

    Op 12 december 2023 heeft De Nederlandsche Bank N.V. (DNB) good practices gepubliceerd om betaalinstellingen en elektronischgeldinstellingen een handreiking te bieden voor het beheersen...
    NetherlandsFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    New FDI Screening Mechanisms In The Netherlands

    In response to tense geopolitical developments, more and more countries implement a system of foreign direct investment screening to protect national security.
    NetherlandsGovernment, Public Sector
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Active Commission Transparency Rules Apply As Of 1 July 2024

    From 1 July 2024, the obligation for non-life insurance intermediaries and advisers to actively inform consumers about the amount of commissions to be received before the conclusion of an insurance contract will apply.
    NetherlandsInsurance
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Real Estate Financing - Green And Sustainability-linked Loans

    Recommendations for real estate lenders and investors to incorporate environmental and other sustainability aspects in the real estate (development) financing market are recently published...
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Coherence Still Required For Hedge Accounting Of Fair Value Hedge For Dutch Corporate Income Tax Purposes

    On 17 April 2025, the Dutch Supreme Court issued a judgment in which it inter alia reconfirms that the obligation to apply coherent valuation (hedge accounting) requires that the hedging of risks is both intended...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Elections: What To Expect Next For Innovation Tax Incentives?

    As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Tax Authorities Publish Helpful Clarification On Scope Of Transfer Pricing Mismatches Legislation In Respect Of Contributions

    The Dutch transfer pricing mismatches legislation led to uncertainty on the Dutch tax consequences of contributions involving entities that are disregarded for US tax purposes and exempt entities.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Tax Update Automotive Sector (Budget Day 2023)

    On Budget Day, the Dutch government published the Tax Plan 2024 providing several legislative proposals and amendments to automotive taxes and energy taxes.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    A Recap & Outlook Of ITechLaw Conference 2023 In Amsterdam

    The ITechLaw Conference 2023, which took place in the picturesque city of Amsterdam from 18 to 20 October, provided a fascinating insight into the intersection of law and technology.
    NetherlandsTechnology
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Active Asset Management By Dutch Pension Funds: A Regulatory Assessment

    The transition under the Wtp and rules on socially responsible investment are prompting Dutch pension funds to reconsider their reliance on passive strategies. That is because one of the core objectives of the new Dutch pension system is to provide participants with ‘an earlier prospect of a pension that better preserves purchasing power’.
    NetherlandsWealth Management
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Switzerland's Upcoming Vote: A Turning Point For Homeowners

    On 28 September 2025, Swiss citizens will vote on a constitutional amendment that would allow cantons to introduce a special property...
    SwitzerlandTax
    Loyens & Loeff
    Loyens & Loeff
  • Showing 601–620 of 1426 results

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