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  • Article

    Introduction To Luxembourg As A Hub For US Private Fund Managers Targeting Private Wealth – New York Office Snippet

    EU Member States (EUMS), but also most other states, impose restrictions on selling funds that invest in the private markets to investors who invest their private wealth.
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Transfer Pricing Guidelines

    With this alert we would like to update you on the latest Transfer Pricing developments.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Postponement Until 1 April 2020 For Documenting Employment Agreement For Application Of Low Unemployment Insurance Contribution

    With the Checklist Wab that was circulated last month, we have informed you about the differentiation of the so-called ‘WW-contribution' resulting from the Balanced Labor Market Act (Wab).
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Senate Approves The Act On The Abolition Of Pledge Prohibitions

    Under the current legal framework in the Netherlands, Dutch law governed receivables may be incapable of being assigned or pledged.
    NetherlandsFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Medical Devices Regulation (MDR) Entered Into Effect

    On May 26, 2021 the Medical Devices Regulation (MDR) entered into effect after a four-year transitional period.
    NetherlandsFood, Drugs, Healthcare, Life Sciences
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Clarity For The Construction Sector: UAC 2012 Aligned With The Dutch Quality Assurance Act

    On 26 February 2025, the Ministry of Housing and Spatial Planning published a revised version of the UAC 2012, removing sections 1 and 2 of paragraph 12...
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Legislative Proposal On Additional Withholding Tax On Dividends To Low-taxed Jurisdictions As Of 1 January 2024

    On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup dividends to low-taxed jurisdictions as of 1 January 2024 (the Proposal).
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Political Agreement To Amend The 2022 Tax Plan: Increase Headline Rate Corporate Income Tax And Tightening Of The Earnings Stripping Rules

    On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament, including the Tax Plan 2022.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The Automotive Supply Chain's Tax Year

    European automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The Hague Convention On The Choice Of Court Agreements – Entry Into Force In Switzerland

    The Hague Convention of 30 June 2005 on the Choice of Court Agreements (Hague Convention) has entered into force in Switzerland on 1 January 2025.
    SwitzerlandFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Restructuring Options In Switzerland: Pre-Packs

    Pre-packs, known as an effective restructuring measure from other jurisdictions, are also permissible in Switzerland.
    SwitzerlandInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff
  • Article

    A Recap & Outlook Of ITechLaw Conference 2023 In Amsterdam

    The ITechLaw Conference 2023, which took place in the picturesque city of Amsterdam from 18 to 20 October, provided a fascinating insight into the intersection of law and technology.
    NetherlandsTechnology
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg Approved Two New Carried Interest Regimes

    Following earlier announcements and market consultation, Luxembourg has formally adopted its long‑awaited reform of the carried interest regime.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Tax Snippet Summer Series #4 EU ATAD 3 Directive – New York Office Snippet

    As outlined in our earlier Snippet, the ATAD3 proposal was introduced to combat tax abuse by ‘shell companies' – EU holding and financing companies perceived to lack sufficient substance (𝐒𝐡𝐞𝐥𝐥𝐬).
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Tax Alert 216

    The European Commission has introduced sweeping reforms to EU direct taxation through its Taxation Omnibus package and a recast of the Directive on Administrative Cooperation...
    AustriaTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Statute Of Limitations In Occupational Pensions: Clear Legislation, Ambiguous Case Law

    Since 29 June 2014 the Belgian Occupational Pensions Act provides a uniform five-year limitation period for claims related to occupational pensions.
    BelgiumEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Belgian Court Sets Limits On The Enforceability Of Back-to-back Arrangements

    On 30 March 2023, the Enterprise Court of Antwerp issued a significant judgment setting boundaries for the enforceability of back-to-back arrangements in subcontracting for works contracts.
    BelgiumEnergy and Natural Resources
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Investment Yield Parameter Reduced For Renewable Energy Projects

    On 25 October 2019, the Flemish Government proposed a draft Order amending the regional Energy Order ("Energiebesluit") of 19 November 2010.
    BelgiumEnergy and Natural Resources
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Towards A Smarter EU Foreign Investment Screening Mechanism

    The EU's foreign direct investment (FDI) screening rules aim to enable the Union to identify, assess, and mitigate potential risks to security or public order...
    BelgiumGovernment, Public Sector
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Belgian Constitutional Court Restricts Enforcement Of Financial Collateral During Collective Debt Settlement Procedures

    The Belgian Constitutional Court addressed in a recent judgment the treatment of creditors in a collective debt settlement procedure.
    BelgiumInsolvency/Bankruptcy/Re-Structuring
    Loyens & Loeff
    Loyens & Loeff

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