1,435 results found

On 23 January 2024, the Swiss Tax Conference (Schweizerische Steuerkonferenz) (SSK) published its first comprehensive paper on transfer pricing (the TP Paper).

Why are ESG and CSR so important in today's society? Get a comprehensive understanding of the challenges this question raises and why it is so critical to the business.

The Law of 5 April 1993 on the financial sector, as amended ('Banking Act') – which implements, among others, Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013...

The Bill aims to further increase the competitiveness of the Luxembourg fund center, including in the context of the democratization of alternative investment funds, as evidenced...

The Markets in Crypto-Assets Regulation (EU) 2023/1114 (MiCAR), adopted in June 2023, officially entered into force on 30 June 2024 as regards entities wishing...

The Dutch Authority for Consumers and Markets has published its feasibility assessment of the Netherlands' implementation of the Corporate Sustainability Due Diligence Directive, identifying four critical conditions for effective enforcement. The ACM's analysis reveals how supervision will operate in practice, including its risk-based approach, handling of cross-border enforcement challenges, and reliance on EU guidance for interpreting open-ended standards.

Historically, the Dutch NV legal form was used for Dutch listed companies and the BV legal form was intended for privately held companies.

After years of litigation, 116 (former and current) cargo pilots of Martinair Cargo have been vindicated after all. On 8 June 2021, the Court of Appeal of The Hague ruled on appeal...

The implementation of the revised Consumer Credit Directive (CCD II) introduces significant regulatory changes for consumer credit providers and intermediaries in the Netherlands. With the AFM already processing licence applications and new clarity emerging on creditworthiness assessments for 'buy now, pay later' services, market participants face evolving compliance requirements and potential enforcement approaches as the legislation moves through final approval stages.

The European Commission (EC) published a package of legislative proposals on 4 December 2025, referred to as the Market Integration Package (MIP).

The publication ‘Project development & construction in the Netherlands' offers a clear overview...

The real estate market in the Netherlands, historically cemented as a barometer of its economy, has shown impressive activity levels over the past two years.

On Budget Day 2024, 17 September 2024, the Dutch government presented the 2025 Tax Package to the House of Representatives. The Cover Letter of the 2025 Tax Package (Cover Letter) indicates that not all tax...

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed.

On 20 December 2024, the Belgian Parliament adopted the law transposing Directive (EU) 2021/2167 on credit servicers and credit purchasers...

On August 13, 2025, a draft legislative proposal to intensify the Dutch healthcare-specific merger test (Zorgspecifieke fusietoets, Zft) was made public and opened for consultation.

The regulations and directives adopted by the EU, as discussed in our previous ESG real estate related blogs, have been complemented by several private-sector initiatives in respect...