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  • Article

    New Case Law On Abusive Use Of A Share Class Redemption

    On 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)...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Exploring Civil Liabilities Under The CSDDD

    The 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 Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    How Europe's Carmakers Are Entering Defence

    European manufacturers are exploring three distinct pathways to pivot civilian production capacity toward defence manufacturing, each carrying unique regulatory, tax, and operational implications.
    NetherlandsCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Statutory Cooling-Off Period Will Enter Into Force On 1 May 2021

    On 1 May the bill that introduces a statutory cooling-off period for the boards of listed companies will enter into force.
    NetherlandsCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The ECGT Directive Playbook: What EU Companies Need To Know And Do

    The 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 Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Being A Good Employer While Having An Internal Investigation Going On

    It happens more often, an internal investigation conducted by an attorney in the event of a suspicion of irregularities within an organisation.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dismissal During The Probationary Period In The Event Of A Request For Part-Time Work By A Pregnant Worker

    The 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 dismissal
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Reorganization? The UWV Applies New Implementation Rules In The Event Of Dismissal Due To Economic, Technical Or Organizational Reasons

    The implementation rules of the Employee Insurance Agency (UWV) required an update due to legislative changes and recent case law.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    AFM Publishes Report On Investigation Into MiFiD II Service Provision To Professional Investors

    The AFM has published the outcome of its research into service provision to professional investors and ECPs in 2018 and 2019.
    NetherlandsFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Supreme Court Clarifies WHOA Plan Limitations And Possibilities

    On 25 October 2024, the Dutch Supreme Court issued a landmark ruling regarding the Wet Homologatie Onderhands Akkoord (WHOA).
    NetherlandsInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The 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, Entertainment
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Is 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 instance
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Acquisition 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.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Tax Authorities: Model Agreement Unrestricted Substitution Will Lose Its Validity

    Do you hire self-employed individuals with an agreement based on the Model agreement "unrestricted substitution"?
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Forecast Dutch Budget Day 2024

    On Budget Day 2024, Tuesday 17 September 2024, the Dutch government will present its budget for 2025 alongside its envisaged tax changes...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    OECD's Plans For Global Minimum Taxation: The Next Steps

    The 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.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    VAT Fixed Establishment Non-Existing Without Staff

    The 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...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    VAT Treatment Of Fuel Cards Further Clarified

    In 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.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Crypto-Asset Services Providers Can Apply For A Licence With The AFM As Of 22 April

    From 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).
    NetherlandsTechnology
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Claw Back Rights Under Swiss Law

    If 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-Structuring
    Loyens & Loeff
    Loyens & Loeff

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