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Sustainability has been a key concern for the EU for many years. It has put a lot of effort into developing tools to increase transparency of companies on the sustainability implications of their activities.

Family offices worldwide are fundamentally reassessing their real estate investment strategies as traditional approaches give way to more sophisticated considerations. The role of real estate is evolving from a passive wealth preservation tool to a strategic instrument that must balance control, flexibility, governance, and intergenerational transfer alongside financial returns.

The ‘M-GmbH' ruling of the European Court of Justice (‘ECJ'), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply.

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.

As we start the new year, we have prepared an overview of the key Dutch and international tax developments impacting the shipping and offshore services industry.

Today, the European Commission announced its final decisions in the formal state aid investigations into advance pricing agreements (APAs) concluded by Starbucks (The Netherlands) and Fiat (Luxembourg).

As of 1 January 2025, the enforcement moratorium (handhavingsmoratorium) under the Employment Relationships Deregulation Act (Wet DBA) (DBA Act) will be terminated.

In a meeting on 6 November 2019, the Federal Council decided that the Financial Services Act and the Financial Institutions Act, together with the corresponding ordinances, will enter into force on 1 January 2020.

Swiss law generally maintains a strict separation between a company's assets and those of its shareholders, but courts may exceptionally disregard this principle when it constitutes an abuse of rights. This analysis explores the legal framework and practical requirements for both piercing and reverse piercing the corporate veil in Switzerland, with particular emphasis on how these doctrines apply in debt enforcement and attachment proceedings.

The referendum period for extending the Swiss tax loss carryforward period expired on 17 April 2026 without a referendum being called. As a result, the corresponding legislative amendments to the Federal Direct Tax...

On 1 July 2025, the Hague Judgments Convention entered into force in the UK, offering a clearer and more consistent framework for the recognition and enforcement of civil and commercial judgments between contracting states.

On 26 June 2025, the United States (U.S.) Treasury announced an agreement with the other G7 countries regarding the application of the OECD Pillar Two rules to U.S.-parented multinational enterprises (U.S. MNEs).

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.

On 29 June 2023, the Regulation to minimise the EU's contribution to global deforestation and forest degradation (the EUDR, or the Regulation) entered into force. Starting 30 December 2024, this Regulation...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. In this snippet, we discuss the governance and control of Luxembourg asset acquisition vehicles.

From UCITS to ESG, the Luxembourg investment fund industry has evolved significantly since taking off in the nineties, and especially over the last decade with the rapid development...

The Tax Bills include amendments to implement the anti-hybrid rule and the general anti-abuse rule (GAAR) as introduced in the EU Parent Subsidiary Directive (PSD).