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  • Article

    EU Tax Alert 215

    Recent 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...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Use Of Luxembourg Loss Carry Forward And Abuse: Two New Judgements

    On 25 April 2024, the Administrative Court of Luxembourg issued two final judgments dealing with the application of the general anti-abuse...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Cartel Follow-On Litigation Under New Dutch Class Action System WAMCA

    In 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 Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Balanced Labour Market Act Employer Checklist

    We 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 HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Revised Implementation Rules For Dismissal In The Event Of Long-Term Incapacity For Work

    As of 1 October 2019, the UWV will apply new implementation rules for dismissal in the event of long-term incapacity for work.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The Legislative Proposal ‘Meer Zekerheid Flexwerkers’ Has Been Adopted By The House Of Representatives

    On 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 HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Increase Excise Duty On Fuels From 1 July 2023

    As 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 Resources
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The DCB Announces Increased Attention On Fixed Overheads Requirement

    The 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 Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Update: Dutch Implementation Of Investment Firm Directive

    The 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 Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Court Rejects Request To Suspend Prohibition On Public Interest Concerns Of Solvinity Acquisition

    A 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 Sector
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Act On Collective Damages In Class Actions And Class Action Register In Effect As Of 1 January 2020

    On 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 mechanics
    NetherlandsLitigation, Mediation & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Change In Sanction Policy For Sale Of Dutch Residential Properties Without Valid Energy Label: Immediately Due And Payable Penalty

    A sanction is imposed on any seller failing to provide the purchaser with a valid energy label when selling a property
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Expiring Leasehold Rights In Amsterdam

    This blog outlines the key moments when ground rent may be revised, such as at the end of an administrative period...
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    'Wet DBA' Model Agreements With Tax And Custom Administration No Longer Valid

    The 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.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Connect Snippet #1: Key Highlights From The Afore FinTech Conference

    This first EU Connect Snippet highlights the themes shaping Europe's financial regulatory agenda in 2026. During this week's Afore FinTech Conference...
    NetherlandsTechnology
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Torpedo Lawsuits And Pendency Rules In Switzerland

    The 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 & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Switzerland Lowers Maximum Interest Rates On Consumer Credit: Legal And Economic Implications From 1 January 2026

    As 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 Protection
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dawn Raid: Duty Of Investigating Authority To Provide Legal Information On Sealing

    According 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 Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Publication Of Revised Guidelines By Asset Management Association Of Switzerland

    On 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 Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Switzerland - Arbitration Friendly Approach To Confidentiality In Setting-aside Proceedings

    In a recent decision (BGer 4A_605/2024), the Swiss Federal Supreme Court confirmed that the special interests underlying arbitration proceedings must be...
    SwitzerlandLitigation, Mediation & Arbitration
    Loyens & Loeff
    Loyens & Loeff

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