US Fund Managers (USFMs) raising capital in Europe typically establish an unregulated Luxembourg special limited partnership (AIF) as their access for European investors.

Get a comprehensive review of the most important trends and recent developments of the private equity regulation in Luxembourg.

On 8 May 2023, 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.

The intermediate holding exemption in Dutch financial reporting law allows certain companies to avoid preparing consolidated financial statements, but its application requirements remain subject to interpretation and uncertainty in practice. This analysis examines the specific conditions that must be met to qualify for the exemption and explores the practical consequences and ambiguities that arise when companies attempt to apply Section 2:408 of the Dutch Civil Code.

The liability of directors of major organisations receives wide coverage in the press

The Dutch government announced that the business succession facilities (BOR) will be amended as of 1 January 2024 and 2025, making them less attractive.

On 30 January 2026, D66, VVD and CDA presented their 2026–2030 coalition agreement titled "Aan de slag – Bouwen aan een beter Nederland" ("Getting to Work – Building a Better Netherlands").

The European Investment Bank (EIB) has committed up to €37.5m in Xeltis as part of a €50m financing round alongside existing investors, including EQT and Invest-NL.

Since the previous financial crisis, so well before the COVID-era, many European countries spent considerable time sharpening their restructuring toolkits.

The Dutch law journal 'Jurispudentie Burgerlijk Procesrecht' published a commentary on a judgment recently rendered by the Amsterdam District Court, on the enforcement of post-Brexit UK judgments in the Netherlands.

Grid congestion in the Netherlands is creating unprecedented challenges for commercial real estate landlords and tenants, raising critical questions about who bears responsibility when insufficient electricity capacity affects leased premises. This analysis examines how Dutch Energy Act provisions, landlord-tenant law, and recent court decisions intersect to determine liability for grid capacity shortfalls.

For decades, securing a grid connection with sufficient transmission capacity was a given for property owners and developers.

Nitrogen deposition is a hot topic in the Netherlands. With an aim of contributing to practical solutions for the current impasse...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

We are pleased to present the 2023 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

Loyens & Loeff have contributed to the GLI Initial Public Offerings 2023 Guide, presenting Luxembourg's favourable and stable legal framework for international IPOs.

The Dutch leading scientific journal Maandblad voor Ondernemingsrecht published an article on ESG litigation written by a member of the Loyens & Loeff litigation team.

On 7 February 2022, the Dutch government published a draft legislative proposal implementing Directive (EU) 2019/2121 as regards cross-border conversions...

As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati

In a series of 5 videos, Loyens & Loeff informs you about the legal and fiscal aspects of corporate restructuring in Switzerland.