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  • Article

    EU AI Act: Key Amendments Adopted Under The Digital Omnibus Package

    The European Parliament and Council have formally adopted amendments to the EU Artificial Intelligence Act as part of the Digital Omnibus package, introducing extended compliance deadlines for high-risk AI systems, a targeted prohibition on AI-generated non-consensual intimate imagery, and measures to reduce regulatory duplication for businesses operating in the EU.
    European UnionTechnology
    Loyens & Loeff
    Loyens & Loeff
  • Article

    GloBE Information Return

    On 17 July 2023, the OECD / BEPS Inclusive Framework (IF) released new documents in relation to its Two-Pillar solution
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
Article

Proposed Changes To Dutch Entity Tax Classification Rules – New York Office Snippet

The Netherlands has unique rules when it comes to the classification of foreign entities and limited partnerships ("LPs") for tax purposes. LPs are only considered transparent for Dutch...
GlobalTax
Loyens & Loeff
Loyens & Loeff
  • Article

    CSRD Update – What To Expect From The Final Version Of The Bill?

    On 26 November 2024, the State Council issued its latest opinion, retracting the formal objections it had previously raised against the amendments to Bill 8370...
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg Regulator Issues Recommendations For Portfolio Management Delegation By Luxembourg Fund Managers

    The CSSF has released findings from its 2021-2024 review of portfolio management delegation practices among Luxembourg-based investment fund managers.
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Trend Alert: Preferred Instruments - Hybrids That Talk Equity, Walk Debt

    Preferred instruments are having a moment. In today’s market, where capital structures are getting more creative and investor expectations more nuanced, we are seeing a clear uptick in hybrid...
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Banking Regulation - Regulatory Capital And Liquidity

    Consistent with other Euro-area banks following the 2008 financial crisis, customer deposits represent the single largest source of funding.
    LuxembourgFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    "Right Balance Between Innovation And Investor Protection Is Essential"

    The Association of the Luxembourg Fund Industry (Alfi) is holding its Private Assets Conference 28-29 November 2023. Ahead of the event, Delano caught up with Veronica Aroutiunian...
    LuxembourgFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Our Dispute Resolution Team Successfully Argued The First-ever Case Under Article 10 Of The Luxembourg Restructuring Law

    In a decision delivered on 31 January 2025 (2025TALCH02/00210) (the Decision), the Luxembourg District Court has, for the first time, applied article 10 of the Luxembourg Law of 7 August 2023...
    LuxembourgInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Sanctioning Of Reorganisation Plans By Luxembourg Courts: A Marginal Assessment

    Under Luxembourg law (law of 7 August 2023 on the continuation of businesses and modernisation of insolvency law, the Restructuring Law), the final say on the sanctioning...
    LuxembourgInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    European Commission Presents New Tax Initiatives (Tax Package)

    On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg Budget 2021: Tax Changes Mainly For Luxembourg Real Estate And Employee Incentive Plans

    On 14 October 2020, the Luxembourg government published the 2021 budget bill of law (the Bill).
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg Tax Authorities Clarify The "CIV Carve-out" Under The Reverse Hybrid Rules

    On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Trend Report: Developments In The Regulation Of The Position Of Shareholders Of Dutch Listed Companies

    In December 2022, the Dutch Corporate Governance Code (the "DCGC") was updated for the first time since 2016. Amendments on ESG topics, such as sustainability, diversity & inclusion and company culture...
    NetherlandsCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Can An Employer Dismiss A Statutory Director On Suspicion Of A Criminal Offence?

    On 22 October 2025, the Rotterdam District Court delivered a verdict in a case that may have significant implications for many companies.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Council Of State Issued A Critical Opinion On WOVOF

    On 15 December 2025, the Dutch Council of State (CoS; in Dutch: Raad van State) issued a critical opinion on the draft bill on transfer of undertaking in bankruptcy...
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Draft Bill On Transfer Of Undertaking In Bankruptcy

    On 27 May 2024, the draft bill on transfer of undertaking in bankruptcy (in Dutch: Wetsvoorstel overgang van onderneming in faillissement, the WOVOF) was made available for internet consultation.
    NetherlandsInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Building With Confidence: Insolvency-Related Considerations For Principals In Building Contracts

    The current market conditions of the construction and project development sector may prompt extra attention to insolvency-related safeguards in building contracts with (sub)contractors.
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    CJEU Rules In 'Net Taxation' Case In Dutch Dividend Withholding Tax

    On 7 November 2024, the Court of Justice of the European Union (CJEU) handed down its preliminary ruling in the case C-782/22 regarding the EU compatibility of the Dutch dividend withholding tax regime.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

    On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Showing 641–660 of 1424 results

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