ArticleEU Tax Alert 215Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...LuxembourgTaxLoyens & Loeff
ArticleUse Of Luxembourg Loss Carry Forward And Abuse: Two New JudgementsOn 25 April 2024, the Administrative Court of Luxembourg issued two final judgments dealing with the application of the general anti-abuse...LuxembourgTaxLoyens & Loeff
ArticleCartel Follow-On Litigation Under New Dutch Class Action System WAMCAIn the United States, class actions seem to be a go-to instrument for cartel follow-on litigation. In the United Kingdom, the (certification) criteria for collective proceedings were recently...NetherlandsAntitrust/Competition LawLoyens & Loeff
ArticleBalanced Labour Market Act Employer ChecklistWe have drawn up a short list for you of possible actions you may still need to take before or after 1 January 2020.NetherlandsEmployment and HRLoyens & Loeff
ArticleRevised Implementation Rules For Dismissal In The Event Of Long-Term Incapacity For WorkAs of 1 October 2019, the UWV will apply new implementation rules for dismissal in the event of long-term incapacity for work. NetherlandsEmployment and HRLoyens & Loeff
ArticleThe Legislative Proposal ‘Meer Zekerheid Flexwerkers’ Has Been Adopted By The House Of RepresentativesOn 12 May 2026, the Dutch House of Representatives adopted the legislative proposal More protection for flexible workers ('Meer zekerheid flexwerkers'). Through various amendments, the proposal has been tightened...NetherlandsEmployment and HRLoyens & Loeff
ArticleIncrease Excise Duty On Fuels From 1 July 2023As of 1 July 2023, the excise duty on fuels in the Netherlands will increase. This will substantially reverse the excise duty reduction that became effective on 1 April 2022.NetherlandsEnergy and Natural ResourcesLoyens & Loeff
ArticleThe DCB Announces Increased Attention On Fixed Overheads RequirementThe Dutch Central Bank (De Nederlandsche Bank, DCB) recently announced that, in the coming period, it will be paying increased attention to the fixed overheads requirement...NetherlandsFinance and BankingLoyens & Loeff
ArticleUpdate: Dutch Implementation Of Investment Firm DirectiveThe Investment Firm Directive is finally implemented into Dutch law. The requirements, amongst which in relation to initial capital and internal capital adequacy assessment process, apply as of 19 October.NetherlandsFinance and BankingLoyens & Loeff
ArticleDutch Court Rejects Request To Suspend Prohibition On Public Interest Concerns Of Solvinity AcquisitionA Dutch court has dismissed an interim relief request seeking to suspend a government prohibition on Kyndryl's acquisition of Solvinity, a Dutch IT services provider that hosts the DigiD digital identity platform. The ruling addresses concerns about potential US access to sensitive government data while criticizing the State Secretary's handling of transparency and document disclosure during the proceedings. NetherlandsGovernment, Public SectorLoyens & Loeff
ArticleAct On Collective Damages In Class Actions And Class Action Register In Effect As Of 1 January 2020On 4 December 2019, two decrees relating to new legislation on collective actions were published in the Dutch State Gazette. These decrees confirm the effective date and specify the mechanicsNetherlandsLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleChange In Sanction Policy For Sale Of Dutch Residential Properties Without Valid Energy Label: Immediately Due And Payable PenaltyA sanction is imposed on any seller failing to provide the purchaser with a valid energy label when selling a propertyNetherlandsReal Estate and ConstructionLoyens & Loeff
ArticleExpiring Leasehold Rights In AmsterdamThis blog outlines the key moments when ground rent may be revised, such as at the end of an administrative period...NetherlandsReal Estate and ConstructionLoyens & Loeff
Article'Wet DBA' Model Agreements With Tax And Custom Administration No Longer ValidThe model contracts approved by the tax authorities that allow independent contractors to contract with clients without being a taxable employment relationship will lose their validity this year.NetherlandsTaxLoyens & Loeff
ArticleEU Connect Snippet #1: Key Highlights From The Afore FinTech ConferenceThis first EU Connect Snippet highlights the themes shaping Europe's financial regulatory agenda in 2026. During this week's Afore FinTech Conference...NetherlandsTechnologyLoyens & Loeff
ArticleTorpedo Lawsuits And Pendency Rules In SwitzerlandThe Swiss Federal Supreme Court's decision 5A_114/2025 confirms that a case becomes pending as soon as an optional conciliation request is filed, even if the authorities make formal mistakes.EswatiniLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleSwitzerland Lowers Maximum Interest Rates On Consumer Credit: Legal And Economic Implications From 1 January 2026As of 1 January 2026, Switzerland adjusted the statutory maximum interest rates for consumer credit. The Federal Department of Justice and Police (FDJP) set the annual percentage rate (APR) ceiling at 10% for cash loans...SwitzerlandConsumer ProtectionLoyens & Loeff
ArticleDawn Raid: Duty Of Investigating Authority To Provide Legal Information On SealingAccording to a recent decision of the Swiss Federal Supreme Court (SFSC), the investigating authority must inform the owner of records and objects seized during a house search about his procedural...SwitzerlandCriminal LawLoyens & Loeff
ArticlePublication Of Revised Guidelines By Asset Management Association Of SwitzerlandOn 17 June 2021, the Asset Management Association Switzerland (AMA) published revised guidelines, as the industry is entering the final phase of implementation of the Financial Services Act (FinSA). SwitzerlandFinance and BankingLoyens & Loeff
ArticleSwitzerland - Arbitration Friendly Approach To Confidentiality In Setting-aside ProceedingsIn a recent decision (BGer 4A_605/2024), the Swiss Federal Supreme Court confirmed that the special interests underlying arbitration proceedings must be...SwitzerlandLitigation, Mediation & ArbitrationLoyens & Loeff