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US fund managers with an EU investment strategy generally use one or more special limited partnerships ("SCSp") to raise capital from European investors.

On 16 February 2022, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.

To support purchasing power, the federal government announced plans to gradually increase the maximum amount for meal vouchers.

For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...

Liability Management Exercises (LMEs) are increasingly shaping the European restructuring landscape.

An overview in which our Banking and Finance Practice Group highlights EU, Dutch, Belgian, Luxembourg and Swiss law updates relevant for the financial regulatory sector which may be of interest to you.

On 1 April 2026, the Directive of the European Parliament and of the Council harmonising certain aspects of insolvency law (Directive; in Dutch: Harmonisatierichtlijn)...

On 10 December 2024, the Council of the EU adopted the FASTER Directive. Member States will have to transpose the FASTER Directive into national legislation by 31 December 2028...

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

We prepared the ‘‘Overview of EU Member States and Switzerland'', which gives you a comprehensive overview of the current state of play on the interpretation

It is expected that certain large multinationals will need to comply with public EU Country-by-Country (CbC) reporting rules by mid-2024.

On 18 May 2021, the European Commission issued a communication on "Business Taxation for the 21st Century"

We are pleased to present you the 2021 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

By the end of 2021, many companies in Luxembourg will need to have appropriate protocols in place to facilitate whistleblowing.

The question of increasing capital by offsetting receivables is part of the more general issue of converting receivables into capital.

We have contributed to the GLI Initial Public Offerings 2024 Guide, presenting Luxembourg's favourable and stable legal framework for international IPOs.

Luxembourg is set to modernize its corporate law by allowing founders of private limited liability companies (SARLs) to defer payment of the minimum share capital for up to 12 months after incorporation. This reform eliminates the requirement for pre-incorporation bank accounts while maintaining robust anti-money laundering safeguards, potentially accelerating company formation and enhancing Luxembourg's competitiveness in fund and investment structuring.