ArticlePE Funds: How To Bounce Back In A Sluggish MarketThe year 2023 presented challenges for fundraising, as geopolitical tensions and high interest rates significantly impacted company valuations. LuxembourgFinance and BankingLoyens & Loeff
ArticleSecuritisation In Luxembourg: Where Do We Stand?Our structured finance specialists have contributed to the Chambers and Partners Securitisation 2024 guide where you can get a comprehensive review on the most important trends...LuxembourgFinance and BankingLoyens & Loeff
ArticleUS Fund Managers, Luxembourg Proposes To Codify Withholding Tax – New York Office SnippetUS fund managers with an EU investment strategy generally use one or more special limited partnerships ("SCSp") to raise capital from European investors.LuxembourgFinance and BankingLoyens & Loeff
ArticleEU Tax Law Highlights Of 2019In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments. LuxembourgTaxLoyens & Loeff
ArticleStrengthening Commercial Relations During The Tour Of FlandersCompanies may offer tickets and VIP packages to clients at the occasion of the Tour of Flanders (and/or other sporting events). Offering tickets and VIP...LuxembourgTaxLoyens & Loeff
ArticleTax Trends And Tips To Look Out For In 2021As this tumultuous year is nearing its end, it is time for our annual year-end tax bulletin. But like so many things that have happened in 2020, this version is different than what you are used to.LuxembourgTaxLoyens & Loeff
ArticleWhy Should The Investment Fund Industry Mind About Luxembourg Reverse Hybrid Rules?Members of our New York based team contributed to Taxnet Pro – Thomson Reuters Canada Corporate Finance Journal, focusing on the impact of reverse hybrid rules on the investment fund industry.LuxembourgTaxLoyens & Loeff
ArticleCuts Of Pension Rights And Benefits 2020: Granting A One-Year ReprieveSocial Affairs Minister Wouter Koolmees has granted underfunded pension funds a one-year reprieve from implementing cuts of pension rights and benefits (article 142 Dutch Pensions Act).NetherlandsEmployment and HRLoyens & Loeff
ArticleDutch Court Rules In Climate Case: Friends Of The Earth Netherlands Et Al. v Royal Dutch ShellOn 26 May 2021, the The Hague District Court ordered Royal Dutch Shell PLC, both directly and via its group companies, to cut carbon emissions by 45% by 2030, compared to 2019 levels.NetherlandsEnvironmentLoyens & Loeff
ArticleAFM Publishes New Best Practices On AIFMD ComplianceOn 18 November 2019 the Dutch Financial Markets Authority (Autoriteit Financiële Markten, AFM) has published its improved best practices (the Best Practices) in respect of the compliance with ...NetherlandsFinance and BankingLoyens & Loeff
ArticleLegal Developments On Profit Distribution In HealthcareThe issue of profit distribution by Dutch licensed healthcare institutions and possible alternative routes around the profit block have long been a subject of political discourse.NetherlandsFood, Drugs, Healthcare, Life SciencesLoyens & Loeff
ArticleResidential Rental Price Indexation Clauses, Analysis Of Judgements By The Amsterdam District Court (8 Aug 2024)In August 2023 the Amsterdam District Court handed down an eighth judgment in which the Subdistrict Court ruled that the much-applied (ROZ) rent indexation clause for liberalised rental housing...NetherlandsLitigation, Mediation & ArbitrationLoyens & Loeff
ArticleShould Parking Contracts Be Qualified As A Lease?When you drive into a multi-storey or underground car park, you are likely to park in the first convenient space you find.NetherlandsReal Estate and ConstructionLoyens & Loeff
ArticleBill Of Amendment To The Dutch Exit Dividend Withholding Tax Proposal Reinstates A Retro-active EffectOn 15 November 2021, a third bill of amendment was published in respect of the pending opposition member's bill for an exit tax for Dutch dividend withholding tax (DWT) purposes. NetherlandsTaxLoyens & Loeff
ArticleDraft Bill To Adapt Dutch Business Succession Tax Facilities Offered For ConsultationOn 19 April 2024 the draft bill ‘Amendments to the Business Succession Facilities 2025' (the draft bill) was published in the Netherlands.NetherlandsTaxLoyens & Loeff
ArticleDutch Revenue Services Releases 2021 Edition Of The Handbook Wage TaxesThe Dutch Revenue Service has published the 2021 edition of the Handbook Wage Taxes.NetherlandsTaxLoyens & Loeff
ArticleHybrid Financing Arrangements Under The GLOBE RulesMichiel Schul and Steffie Klein, members of our Tax team, have made a significant contribution to Tax Notes International. In their insightful article...NetherlandsTaxLoyens & Loeff
ArticleImportant Dutch Tax Developments To Look Into Before 2021 Ends2021 has almost come to an end. Therefore, we would like to take a moment to reflect on a couple of important Dutch tax developments in the Investment Management area.NetherlandsTaxLoyens & Loeff
ArticleSubmission Of Legislative Proposal On Dutch Classification Rules Postponed To Q3 2023On 16 February 2022, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.NetherlandsTaxLoyens & Loeff
ArticlePermanent Establishments Series #2: Data Centers And Servers – New York Office SnippetU.S. multinationals expanding their European server infrastructure face critical questions about permanent establishment risks. When do data centers and servers create a taxable presence in Europe...United StatesTaxLoyens & Loeff