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The Dutch transfer pricing mismatches legislation led to uncertainty on the Dutch tax consequences of contributions involving entities that are disregarded for US tax purposes and exempt entities.

On Budget Day, the Dutch government published the Tax Plan 2024 providing several legislative proposals and amendments to automotive taxes and energy taxes.

The transition under the Wtp and rules on socially responsible investment are prompting Dutch pension funds to reconsider their reliance on passive strategies. That is because one of the core objectives of the new Dutch pension system is to provide participants with ‘an earlier prospect of a pension that better preserves purchasing power’.

Based on the duty of care, the employer is obliged to issue employment reference letters to its employees when requested.

On 28 September 2025, Swiss citizens will vote on a constitutional amendment that would allow cantons to introduce a special property...

On 8 May 2025, the European Public Prosecutor's Office (the EPPO) announced that it had conducted sixteen searches across Belgium, Germany...

Recent OECD guidance clarifies that the US global intangible low-taxed income (‘GILTI') regime is a CFC regime for P2 purposes. This means that GILTI will generally...

The Netherlands has unique rules when it comes to the classification of foreign entities and limited partnerships ("LPs") for tax purposes. LPs are only considered transparent for Dutch...

A significant milestone for cybersecurity has been reached with the adoption of the European NIS2 directive. Its Belgian transposition law will take effect in exactly one month (18 October 2024).

Companies operating in the EU may face additional class action systems across the EU once the EU Directive on Representative Actions is implemented.

As traditional stock or shares, equity tokens are subject to specific legal considerations if they are to be issued under Luxembourg law.

On 3 December 2024, the Dutch Authority for the Financial Markets (AFM) has published guidelines on the ‘Scenario analyses from a customer perspective' for the Product Approval...

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

The Flemish government has adopted a comprehensive reform of its Arms Trade Decree, introducing a risk-based licensing system that differentiates between low-risk and high-risk jurisdictions while expanding exemptions for NATO and EEA countries. The new framework, set to enter force in December 2027, aims to balance facilitating legitimate defense trade with maintaining effective export controls, while aligning more closely with European regulations and reducing administrative burdens for companies.

Four major Buy Now, Pay Later (BNPL) service providers have established a code of conduct to improve the quality of the services they provide. This code came into force on 30 October 2023.

After years of extensive negotiations between the European institutions and EU member states, no (qualified) majority in the European Council...

The Advocate-General has advised the European Court that transfer pricing adjustments that are contractually agreed within the framework of intra-group services may result in a consideration for a supply of services...

On 29 June 2022, the Court of Justice of the European Union ("the ECJ") rendered its judgment in the ‘Cabot Plastics' case (C-232/22) completing its string of subsequent decisions...