1,424 results found

US fund managers (USFM) often rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

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.

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...

An act was approved amending the transitional provisions for workers employed before 1 January 2014. These transitional provisions provide, inter alia, for a calculation of the notice period in two parts...

The COVID-19 crisis has emphasised the importance of having performant insolvency proceedings. As of now, new measures are in force which aim to optimise the judicial reorganisation procedure.

The long-awaited proposal regarding Book 7 of the new Civil Code was submitted to Parliament on 16 April. Book 7 deals with "special contracts" such as sale, lease and service agreements...

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

Belgium implemented the Pillar Two rules at the end of last year via publication of the Law of 19 December 2023 (Belgian Pillar Two Law). The Pillar Two rules entered into force on 31 December 2023...

On 28 November 2024, the Court of Justice delivered its judgment in the RHTB case (C-622/23). This judgment, eagerly awaited by tax professionals, confirmed the trend of recent years...

The EU institutions are no longer continuing with the negotiations to find an agreement on the proposal for a Green Claims Directive, following a series of announcements...

Countering greenwashing is important for all market participants. This is true for issuers, for investors, but also for banks arranging an issuance. To avoid greenwashing or, the opposite...

On 17 May 2023, the European Commission published the proposal for an ambitious and comprehensive reform of the EU Customs Union.

Our Transfer Pricing colleagues have contributed to a special issue of the International Transfer Pricing Journal on the DEMPE concept in domestic Transfer Pricing practice.

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

On 12 May 2021, the General Court of the EU upheld the European Commission decision of June 2018 finding that Luxembourg had granted unlawful State aid to ENGIE by means of various tax rulings.

In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation...

On 14 April 2025, the EU Council adopted the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information in the EU (known as DAC9).