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  • Article

    Plans For Digitisation Of BPM Declarations

    On 23 September 2024, the Dutch State Secretary for Finance published a report drafted by the Netherlands Vehicle Authority (RDW) and the Dutch...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Great Success For The Swiss Financial Sector: L-QIF Adopted Unanimously By Council Of States

    The new legal provisions on the limited qualified investor fund (L-QIF) were adopted unanimously (with one abstention) by the Swiss Council of States on 9 June 2021.
    SwitzerlandFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Fund Managers: New Guidance For Luxembourg Retail Products, What Matter Most – New York Office Snippet

    The Luxembourg financial regulator (CSSF) has issued guidance for open-ended Luxembourg regulated fund products, excluding ELTIFs. Below, we focus on what matters most for US fund managers (USFM).
    WorldwideFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Een nieuw Belgisch-Nederlands belastingverdrag

    Op 21 juni 2023 hebben België en Nederland het langverwachte nieuwe belastingverdrag ondertekend. Het nieuwe belastingverdrag zal een impact kunnen hebben op natuurlijke...
    WorldwideTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Increase In The Value Of Meal Vouchers Starting In 2026

    To support purchasing power, the federal government announced plans to gradually increase the maximum amount for meal vouchers.
    BelgiumEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Significant Increase Of Surcharge In Case Of No Or Insufficient Tax Prepayments

    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%...
    BelgiumTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    LME Transactions In Europe

    Liability Management Exercises (LMEs) are increasingly shaping the European restructuring landscape.
    European UnionCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Directive Harmonising Insolvency Rules Across Member States Published In EU Official Journal

    On 1 April 2026, the Directive of the European Parliament and of the Council harmonising certain aspects of insolvency law (Directive; in Dutch: Harmonisatierichtlijn)...
    European UnionInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Council Of The EU Adopts FASTER Directive

    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...
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Debt Equity Swap Operations For Limited Liability Companies

    The question of increasing capital by offsetting receivables is part of the more general issue of converting receivables into capital.
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Initial Public Offerings In Luxembourg: What You Need To Know

    We have contributed to the GLI Initial Public Offerings 2024 Guide, presenting Luxembourg's favourable and stable legal framework for international IPOs.
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    SARL Incorporations Made Easier: Deferred Capital Regime Nears Effectiveness

    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.
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Fund Managers - What To Know Before Hiring Staff In Luxembourg

    US fund managers (USFMs) increasingly view Luxembourg as a key hub for EU capital raising and structuring EU-based transactions.
    LuxembourgEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Publication "Key Tax Aspects Of Real Estate Investments 2025" Available

    Are you planning to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of Real Estate investments 2025...
    LuxembourgReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg 2026 Budget Bill – Tax Stability

    The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Introducing EU Connect

    We are pleased to introduce EU Connect, a communication series developed by our Europe Connect team in close collaboration with legal experts across the firm.
    NetherlandsCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Out Now: Levies Under The Mining Act

    On June 21, 2024, the first edition of Levies under the Mining Act was published by Wolters Kluwer. The book – in Dutch – provides a detailed overview of all levies owed under the Dutch Mining Act.
    NetherlandsEnergy and Natural Resources
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Wind Park Project Procedures Announced For IJmuiden Ver Gamma And Nederwiek I

    On 31 May 2024 the Dutch government announced the project procedures for the tenders of the IJmuiden Ver Gamma and Nederwiek I wind parks.
    NetherlandsEnergy and Natural Resources
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Coalition Agreement: Optimistic Outlook For Real Estate Market And Investment Climate

    Improving the investment climate is at the top of the agenda of the three political parties (D66, CDA and VVD, the Coalition) that will form the new government of the Netherlands.
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Permanent Establishments Series #2: Data Centers And Servers – New York Office Snippet

    U.S. multinationals expanding their European server infrastructure face critical questions about permanent establishment risks. When do data centers and servers create a taxable presence in Europe...
    United StatesTax
    Loyens & Loeff
    Loyens & Loeff

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