On 17 February 2024, the EU Digital Services Act became fully applicable to online intermediaries and platforms (online marketplaces, social networks, content-sharing platforms, etc.) operating in Europe.

The European Union (EU) has introduced a landmark regulation known as the Digital Services Act (DSA).

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. A significant part of capital raised by Dutch emerging companies comes from US investors...

The Court of appeal's decision brings a final answer to the debate. While the Luxembourg courts have clarified on numerous occasions the modalities surrounding the 1958 New York Convention...

The Digital Services Act (Regulation 2022/2065, DSA) has come into force as of 17 February 2024 (please see our previous blog). Last week, on 3 April 2024.

As of 1 January 2025, Dutch tax classification rules for limited partnerships have undergone a fundamental shift. This change may have significant implications for Dutch pension funds, particularly those investing in (alternative) investment funds (Funds)...

The Netherlands is considered a creditor-friendly jurisdiction. However, there are some aspects of Dutch law that US financial institutions considering ship finance in the Netherlands should be aware of.

Yesterday, the Dutch Ministry for Finance launched a public consultation on the tax treatment of so-called ‘lucrative interests' (i.e. the Dutch carried interest taxation rules)...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet provides a high-level overview of the recently released Simplified ETR Safe Harbour (SE SH)...

The SH temporarily allow an MNE to avoid undertaking detailed P2 calculations in respect of low-risk countries in the initial years (FYs beginning before 2026 and ending prior...

On 26 November 2024, the State Council issued its latest opinion, retracting the formal objections it had previously raised against the amendments to Bill 8370...

In a decision delivered on 31 January 2025 (2025TALCH02/00210) (the Decision), the Luxembourg District Court has, for the first time, applied article 10 of the Luxembourg Law of 7 August 2023...

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate group structures. In each case, the ECJ ruled...

For initial fund vintages EU fund managers (EUFMs) typically focus on raising capital from a smaller pool of domestic investors. As their investment strategies gain traction...

When US fund managers (USFM) tap into the EU investor pool with their private funds, German institutional investors (such as pension funds and insurance companies)...

The New Insolvency Law makes a distinction between ‘ordinary' and ‘extraordinary' creditors (créanciers sursitaires ‘ordinaires' et ‘extraordinaires') covered by the stay, being in this context...

On 19 December 2019, the Luxembourg Parliament voted both the 2020 Budget law, which terminates all pre-2015 tax rulings

If the signing and closing of a transaction does not take place on the same day, the seller runs a debtor risk on the buyer. This risk is even greater if the buyer is a newly established acquisition...

The use of pre-wired back-end measures has become a well-established part of transaction structures when a public bid is launched for a Dutch listed company.

The Amsterdam Court of Appeal has ruled that workers operating through the Temper platform are temporary agency employees rather than self-employed contractors, fundamentally challenging the platform's business model and classification practices.