12.07.2017 NL law Stibbe advises Kulicke & Soffa Industries, Inc. Experience - Stibbe advises Kulicke & Soffa Industries, Inc. - the Singapore-based provider of semiconductor packaging and electronic assembly solutions - on the acquisition of a 100% equity stake of privately held Netherlands based Liteq BV. Read more Team: Duco de Boer, Paul Quist, Paul Vestering, Jeroen Smits, Niels Douma, Johan Vrolijk, Ea Visser, Floris ten Have
05.07.2013 LU law Stibbe advises on Luxembourg tax aspects in relation to the set-up and remuneration of a management company Experience - Advising a Portuguese private equity firm on Luxembourg tax aspects associated with the set-up and remuneration (commitment fees, management fees, advisory fees and performance fees) of the management company and key managers of a Specialized Investment Vehicle. Read more Diogo Duarte de Oliveira Partner Luxembourg
07.05.2013 LU law Stibbe advises on Luxembourg tax implications Experience - Advising a major Portuguese construction company on the Luxembourg tax implications of an investment whose sum qualifies for ANIP’s tax holiday incentives in Angola. Read more Diogo Duarte de Oliveira Partner Luxembourg
21.03.2019 NL law 15 aspects of Brexit you did not know Short Reads - A Brexit without a deal, or with a deal that does not cover all relevant aspects, is still a potential scenario. We have highlighted a number of unexpected legal consequences of Brexit in such a no deal or incomplete deal scenario. Read more Team: Derk Lemstra, Judica Krikke, Floris ten Have, Astrid Helstone, Jeroen Kortmann, Job van Hooff, Reinout de Boer, Martin In de Braekt, Rogier Raas, Anna Collignon, Jasper Klopper
29.01.2019 EU law Our Benelux delegation at the 8th IBA Finance & Capital Markets Tax Conference Conference - On January 28th and 29th, a delegation of Stibbe Benelux Tax Partners will be at the 8th IBA Finance & Capital Markets Tax Conference. Michael Molenaars and Diogo Duarte de Oliveira will speak at the event, which will also be attended by Henk Verstraete. Read more Team: Michael Molenaars, Diogo Duarte de Oliveira, Henk Verstraete
16.11.2018 NL law Tax Alert: Adoption 2019 Tax Plan and ATAD 1 proposal by the Dutch Lower House of Parliament Short Reads - Further to the several tax proposals released by the Dutch government on Budget Day last September (the 'Proposals' – see also our Tax Alerts of 20 September 2018 and 16 October 2018), on 15 November 2018 the Lower House of Parliament has adopted the 2019 Tax Plan and the proposed implementation of the Anti-tax Avoidance Directive ('ATAD 1') per 1 January 2019. In this Tax Alert we will provide you with a short update in respect of the Proposals. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
13.07.2018 Overige (internationale) fiscale ontwikkelingen Short Reads - Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda: Read more Team: Jeroen Smits, Michael Molenaars, Manon Cremers, Heleen Kersten, Fons Leijten, Allard Metzelaar
22.02.2019 NL law Dutch chapter to Chambers Global Practice Guides Corporate Tax 2019 Articles - Stibbe contributes Dutch chapter to Chambers Global Practice Guides Corporate Tax 2019. This chapter was written by Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk. Besides providing you with an outline of Dutch corporate income taxation, the chapter pays attention to the impact of BEPS on the Dutch corporate income tax landscape. Read more Team: Michael Molenaars, Jeroen Smits, Reinout de Boer, Rogier van der Struijk
04.12.2018 NL law Fiscale rollercoaster - Column Fondsnieuws Articles - De ontwikkelingen op het gebied van fiscale wet- en regelgeving volgen elkaar in hoog tempo op. In een column voor Fondsnieuws gaat David de Groot in op de ontwikkelingen die relevant zijn voor beleggingsfondsen, waaronder (de afschaffing van) de dividendbelasting, het MLI, ATAD 1 en ATAD 2. Read more David de Groot Junior Associate Amsterdam
12.09.2018 Nadere uitleg van de Hoge Raad over 'op de zaak betrekking hebbende stukken' Short Reads - De Hoge Raad heeft in drie belangwekkende arresten van 17 augustus 2018 een nadere uitleg gegeven over het verstrekken van op de zaak betrekking hebbende stukken. De drie arresten gaan over belastingzaken maar zij zijn relevant voor het hele bestuursrecht. In dit blogbericht gaan wij in op deze arresten en de betekenis daarvan voor de praktijk. Wij zullen in het bijzonder stilstaan bij de wijze waarop de Hoge Raad oordeelt over het verstrekken van gegevens bij geautomatiseerde besluitvorming. Read more Team: Tom Barkhuysen, Niels Jak, Ali al Khatib, Koen Giezeman
13.07.2018 Voorstel tot uitbreiding fiscale informatie-uitwisseling in verband met meldingsplichtige grensoverschrijdende constructies Short Reads - Op 25 mei 2018 is het door de Europese Commissie op 21 juni 2017 ingediende voorstel goedgekeurd tot uitbreiding van de richtlijn ter zake van de administratieve samenwerking op het gebied van de belastingen. Read more Team: Jeroen Smits, Michael Molenaars, Manon Cremers, Heleen Kersten, Fons Leijten, Allard Metzelaar
05.02.2019 NL law Transitional rules announced for certain Dutch tax acts in case of no deal Brexit Short Reads - On 4 February 2019, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament announcing transitional rules for Dutch taxes (other than customs legislation) if there will not be a Brexit withdrawal agreement (i.e. a no deal Brexit). The letter includes an outline of the transitional rules. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
27.11.2018 NL law Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice Short Reads - In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
07.08.2018 NL law Dutch international taxation - current developments Short Reads - The global debate on alleged aggressive international tax planning initiated by the G20/OECD and the EU, is an important driver of the current developments in the field of international taxation. The following is a high level summary of certain developments relevant for the Netherlands: Read more Team: Jeroen Smits, Michael Molenaars, Eva Das, Hans Witteveen, Manon Cremers, Heleen Kersten, Fons Leijten, Allard Metzelaar
03.07.2018 NL law Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019 Short Reads - On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('AT-1') capital instruments made by banks and insurance companies will no longer be tax deductible. The amendment of the DCITA, which is aimed to be included in the tax package for 2019, will apply to coupon payments made after 1 January 2019, irrespective whether it concerns new or already existing AT-1 instruments. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck