Luxembourg has strengthened its enforcement framework for the Register of Beneficial Owners and Trade and Companies Register, granting the Luxembourg Business Registers new administrative powers to monitor compliance and impose sanctions. Starting September 2026, entities with incomplete or inaccurate filings may face progressive penalties including daily fines, administrative deregistration, and potential dissolution.

The Luxembourg Green Exchange has recently added to its labelled bond section, a brand-new section dedicated to Climate-Aligned Issuers...

The publication offers a practical overview of the business tax regimes in key jurisdictions worldwide, with a focus on the implications for international organisations seeking to expand into new markets.

In a decision delivered on 7 June 2024 (2024TALCH02/00950) (the Decision), the Luxembourg District Court provided for substantive clarifications regarding article 10 of the Luxembourg Law...

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

Dutch listed companies commonly deploy protective foundations as a defensive mechanism against hostile takeovers, granting independent boards the power to rapidly dilute bidder voting control through preference share issuance. This governance tool has gained widespread adoption among Dutch corporations and increasingly appears in international structures, offering companies crucial time to evaluate alternatives while maintaining strategic autonomy.

Marit Bosselaar and Peter Sprietsma from the class actions team wrote a commentary on the ongoing class action against KLM Royal Dutch Airlines (KLM)...

Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes the impact of the new Dutch (𝐍𝐋) entity tax classification rules on NL limited...

On 13 September 2021, the State secretary for finance sent a research paper on a more equal tax treatment of equity and debt to the House of Representatives.

Loyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics. This Snippet describes the recently published Dutch tax plans 2025, with a focus on four key elements for US multinationals.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet summarises proposed changes to the EU Corporate Sustainability Reporting Directive (CSRD).

On 4 November 2019, the European Commission announced the opening of a formal antitrust investigation to assess whether Casino Guichard-Perrachon...

Until recently, class actions existed only in a handful of EU Member States. However, they will become an EU-wide phenomenon soon as a result of the Representative Actions EU Directive ("RAD")...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').

The Guidance provides welcome relief for US MNEs as it clarifies the treatment of transferable tax credits (‘TTC') and introduces a temporary UTPR safe harbour (‘UTPR SH').

When US multinational enterprises expand into Europe through a Dutch BV general European company, hiring employees in other jurisdictions before establishing local subsidiaries can create unexpected permanent establishment risks. The tax implications depend heavily on employee activities, decision-making authority, and home-office arrangements, requiring careful assessment before making local hires.

European consumer protection law now requires online traders to provide a clearly labeled withdrawal button on their platforms, implementing a structured two-step process that makes it as easy for consumers to exit contracts as it was to enter them.

Earlier this year an act was adopted, limiting the maximum notice period, in the event of resignation, to 13 weeks. On 28 October 2023, this act came into force.

On 16 May 2024, the Belgian Constitutional Court addressed the question whether the (amended) favorable copyright regime violates the principle of equality...

The International Chamber of Commerce has unveiled its 2026 Arbitration Rules, marking a significant shift in how international arbitrations will be conducted. With the removal of mandatory Terms of Reference...