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  • Article

    Acquisition Of Shares By Fund Manager (RETT)

    The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax, also when the manager does not acquire any economic interest with these shares.
    NetherlandsFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DNB Publishes Enforcement Policy For Breaches Of Capital Requirements

    The Dutch Central Bank (DNB) has introduced a new enforcement policy that significantly tightens its approach to capital and liquidity requirements.
    NetherlandsFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
Article

Update: Erwerb Von Grundstückgesellschaften Durch Immobilienfonds Unterliegt Doch Der Grunderwerbsteuer

The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax, also when the manager does not acquire any economic interest with these shares.
NetherlandsFinance and Banking
Loyens & Loeff
Loyens & Loeff
  • Article

    Final Report From The Climate Resilience Dialogue: Have You Considered Your Climate Protection Gap?

    Extreme weather events and the (devastating) effects are becoming more evident. At the same time only 19.5% of the economic losses from extreme climate-related events...
    NetherlandsInsurance
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Breaking ESG Litigation Update: District Court Of The Hague Orders The Dutch State To Reduce The National Nitrogen Emissions

    On 22 January 2025, the District Court of The Hague rendered its judgment in the class action case of Greenpeace Nederland v. the Dutch State.
    NetherlandsLitigation, Mediation & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The UAV-GC 2025: Key Changes

    On 14 January 2025, the Uniform Administrative Conditions for Integrated Contracts 2025 (UAV-GC) was published, introducing significant modifications affecting both the employers and contractors.
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    European Commission Recommends Tax Incentives For Clean Industrial Deal

    On 2 July 2025, the European Commission published a recommendation to guide EU Member States in designing tax incentives that support clean industrial investment.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Mass Dismissal: Employer Duties And Employee Rights

    Particularly in economically challenging times, restructurings and job cuts are becoming increasingly important. In this context, it should be noted that the law requires the employer...
    SwitzerlandEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Connect Snippet #4: Tax At The Heart Of EU Policymaking - Simplification, Digital Taxation And Financing EU Ambitions

    The European Commission is advancing a comprehensive simplification agenda for EU corporate taxation while simultaneously withdrawing proposals that lack political consensus. As negotiations on the next Multiannual Financial Framework intensify and digital taxation debates resurface, businesses face a recalibration of how tax policy supports EU objectives in practice.
    BelgiumTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Subject-To-Tax Rule Model Treaty Provision

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

    The ACM Investigates Supermarket Prices: What Does This Mean For The Sector?

    On 18 September 2025, the Netherlands Authority for Consumers and Markets (ACM) announced the launch of a market investigation into the prices of groceries in Dutch supermarkets.
    NetherlandsAntitrust/Competition Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DNB Publishes Supervisory Calendar Insurers 2025

    On 5 December 2024, DNB published the supervisory calendar for insurance companies for the coming year. In the calendar, DNB describes the sector-wide supervisory activities...
    NetherlandsInsurance
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch VAT Regime For Holdings Refreshed: New VAT Guidelines Impact Current Practice

    The Dutch State Secretary of Finance has issued long-awaited new administrative guidelines on the VAT position of holding companies (VAT guidelines).
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Labour Law Code Major Change: New Chapter On "Moral Harassment" At Work

    The law of 29 March 2023 on the modification of the Labour Code introducing a system of protection against moral harassment in the context of work relations...
    LuxembourgEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg Government Publishes Targeted Tax Reform Proposals Promoting Legal Certainty

    On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment of share class redemptions following two judgments issued in 2023...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Modular Construction: An Innovative Construction Method With Legal Challenges

    New construction methods have become more and more important in project development. One of these methods is the prefabrication of larger components or even entire building modules...
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Developments On Equity Incentives For Employees: Supreme Court Rules On Tax Deduction

    The Dutch Supreme Court has ruled on a critical question regarding the tax deductibility of cash bonuses paid to employees in exchange for surrendering conditional stock options that never vested. This case examines whether the Deduction Limitation applies when stock options are bought out before becoming unconditional, with significant implications for how employers structure equity-based compensation arrangements.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    What To Expect On Budget Day 2021?

    Alongside all international tax developments affecting the Dutch tax system now and in the (near) future, we are currently heading to Budget Day 2021.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Permanent Establishment Risk Linked To Home Offices

    The rise of remote work has fundamentally reshaped the modern workplace.
    BelgiumTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Climate Litigation Update: Insights From The ECtHR's Greenpeace Nordic v. Norway Ruling

    The European Court of Human Rights' Greenpeace Nordic v. Norway ruling of 28 October 2025 addresses procedural requirements for environmental impact assessments in the context of upstream fossil fuel projects.
    European UnionEnvironment
    Loyens & Loeff
    Loyens & Loeff
  • Showing 881–900 of 1435 results

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