The leading Dutch legal journal on private international law (NIPR) published a commentary written by members of our Litigation & Risk Management team.

The Ministry of Finance announced a number of amendments, including a postponed entry into force date and transitional law, to the draft legislation that will abolish the real estate transfer tax (RETT) exemption for share...

On November 2, 2021, the decree on the VAT exemption for fund management was updated. This was prompted by a Dutch Supreme Court ruling from December 2020 that allowed service providers...

The European Court of Justice (ECJ) ruled on 17 October 2024 that a card issuer that facilitates charging sessions for electric vehicles can be regarded to buy and resell the electricity for VAT purposes.

The Minister of Infrastructure and Water Management has published the Heavy vehicle tax Decree. In this Decree, the Minister provides some further rules regarding the upcoming Heavy vehicle tax (HVT).

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.

Yesterday the Dutch Senate voted on the Dutch tax laws as proposed on Budget Day 2023 and the Minimum Tax Act.

Implementing the GloBE Rules in Switzerland required a national referendum to approve the necessary constitutional amendment for introducing Pillar 2 through a temporary ordinance.

ESG expectations are increasingly shaping the Swiss legal and regulatory landscape, with significant implications for financial institutions and multinational organisations operating in or through Switzerland.

The Swiss Financial Market Supervisory Authority (FINMA) intends to adopt a circular on the rules of conduct under the Swiss Financial Services Act (FinSA).

On 17 December 2021, the Swiss Parliament adopted the partial revision of the Swiss Federal Banking Act (Bundesgesetz über die Banken und Sparkassen).

Our cross-jurisdiction 'Asset Recovery Guide' is available now. The guide provides an initial grip on the formalities, practicalities, and points of attention when it comes to enforcement...

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).

On 22 December 2023, the Swiss Federal Council decided to implement the QDMTT under the OECD Global Anti-Base Erosion Rules (GloBE Rules; Pillar 2) as of 1 January 2024.

US securities law allows investment managers (IMs) to raise capital in the US without SEC registration through exemptions...

A digital world calls for digital assets. Investors' interest in equity tokens as a new way to invest and get ownership in a company is on the rise

US fund sponsors who raise capital in the EU will encounter that some EU investors prefer to commit to an EU fund vehicle rather than a non-EU vehicle. An EU fund vehicle is typically organized...

To accommodate EU capital raising, US fund managers (USFM) usually set up their investor-facing fund vehicle in Luxembourg, typically in the form of a Luxembourg special limited partnership (SCSp).

Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.

The third edition of our book ‘Investing in real estate in Belgium' is available. This book provides an overview of a broad spectrum of the tax and legal topics related to investing in real estate in Belgium.