ArticleNew Case Law On Abusive Use Of A Share Class RedemptionOn 4 June 2024, the Administrative Court of Luxembourg issued its awaited final judgment in a case dealing with the application of the general anti-abuse rule (GAAR)...LuxembourgTaxLoyens & Loeff
ArticleExploring Civil Liabilities Under The CSDDDThe Corporate Sustainability Due Diligence Directive (CSDDD) has created a new sustainability standards framework in Dutch (corporate) law. It is not always clear how to adequately implement these due diligence...NetherlandsCorporate/Commercial LawLoyens & Loeff
ArticleHow Europe's Carmakers Are Entering DefenceEuropean manufacturers are exploring three distinct pathways to pivot civilian production capacity toward defence manufacturing, each carrying unique regulatory, tax, and operational implications.NetherlandsCorporate/Commercial LawLoyens & Loeff
ArticleStatutory Cooling-Off Period Will Enter Into Force On 1 May 2021On 1 May the bill that introduces a statutory cooling-off period for the boards of listed companies will enter into force.NetherlandsCorporate/Commercial LawLoyens & Loeff
ArticleThe ECGT Directive Playbook: What EU Companies Need To Know And DoThe Empowering Consumers for the Green Transition (ECGT) Directive introduces a new EU‑wide framework to combat greenwashing and social washing across all consumer markets.NetherlandsCorporate/Commercial LawLoyens & Loeff
ArticleBeing A Good Employer While Having An Internal Investigation Going OnIt happens more often, an internal investigation conducted by an attorney in the event of a suspicion of irregularities within an organisation. NetherlandsEmployment and HRLoyens & Loeff
ArticleDismissal During The Probationary Period In The Event Of A Request For Part-Time Work By A Pregnant WorkerThe Netherlands Institute for Human Rights (the Institute) will examine the question of whether a pregnant employee's request for part-time employment in the event of a dismissalNetherlandsEmployment and HRLoyens & Loeff
ArticleReorganization? The UWV Applies New Implementation Rules In The Event Of Dismissal Due To Economic, Technical Or Organizational ReasonsThe implementation rules of the Employee Insurance Agency (UWV) required an update due to legislative changes and recent case law.NetherlandsEmployment and HRLoyens & Loeff
ArticleAFM Publishes Report On Investigation Into MiFiD II Service Provision To Professional InvestorsThe AFM has published the outcome of its research into service provision to professional investors and ECPs in 2018 and 2019.NetherlandsFinance and BankingLoyens & Loeff
ArticleDutch Supreme Court Clarifies WHOA Plan Limitations And PossibilitiesOn 25 October 2024, the Dutch Supreme Court issued a landmark ruling regarding the Wet Homologatie Onderhands Akkoord (WHOA).NetherlandsInsolvency/Bankruptcy/Re-StructuringLoyens & Loeff
ArticleThe Digital Services Act – Are You Impacted And How?By 17 February 2024, the Digital Services Act ("DSA") will automatically apply to all intermediary services.NetherlandsMedia, Telecoms, IT, EntertainmentLoyens & Loeff
ArticleIs Appointment Of A 'Projectnotaris', Under The Condition That Purchasing Costs Are Payable By The Purchaser, Unreasonably Onerous?It is not uncommon for the civil-law notary to be appointed by the vendor, and not the purchaser, where the vendor is a property developer or housing association, for instanceNetherlandsReal Estate and ConstructionLoyens & Loeff
ArticleAcquisition Self-Storage Company Taxed With RETT?Whether real estate transfer tax is due on the acquisition of shares in a private limited company (BV) with a 'self-storage' business remains unclear. NetherlandsTaxLoyens & Loeff
ArticleDutch Tax Authorities: Model Agreement Unrestricted Substitution Will Lose Its ValidityDo you hire self-employed individuals with an agreement based on the Model agreement "unrestricted substitution"?NetherlandsTaxLoyens & Loeff
ArticleForecast Dutch Budget Day 2024On Budget Day 2024, Tuesday 17 September 2024, the Dutch government will present its budget for 2025 alongside its envisaged tax changes...NetherlandsTaxLoyens & Loeff
ArticleOECD's Plans For Global Minimum Taxation: The Next StepsThe OECD seeks consensus by the end of 2020 on how to ensure all profits of multinational groups are subject to a (yet to be determined) worldwide minimum level of taxation. NetherlandsTaxLoyens & Loeff
ArticleVAT Fixed Establishment Non-Existing Without StaffThe European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment' for VAT. In the case at hand, real property used...NetherlandsTaxLoyens & Loeff
ArticleVAT Treatment Of Fuel Cards Further ClarifiedIn Europe it has been unclear for years whether card and lease companies are entitled to recover VAT on fuel costs. Also in the Netherlands, the VAT treatment of fuel costs is an occasional topic of discussion.NetherlandsTaxLoyens & Loeff
ArticleCrypto-Asset Services Providers Can Apply For A Licence With The AFM As Of 22 AprilFrom 22 April 2024, crypto-asset service providers (CASPs) have the option to apply for a licence with the Dutch Authority for the Financial Markets (AFM).NetherlandsTechnologyLoyens & Loeff
ArticleClaw Back Rights Under Swiss LawIf bankruptcy proceedings are commenced against a debtor or if a debtor enters into a court-approved composition agreement with an assignment of all of its assets, transactions executed by the debtor...SwitzerlandInsolvency/Bankruptcy/Re-StructuringLoyens & Loeff