Incentives

Short Reads - On 25 March 2020, the Government of Luxembourg issued a press release[1] on a draft bill of law introducing certain measures in relation to interest or royalties paid or due to related entities established in a country or territory listed under the EU list of non-cooperative jurisdictions for tax purposes[2].

Short Reads - The impact of the coronavirus is strongly felt in tax matters. The Ruling Commission has set up an accelerated procedure for the ruling requests concerning the lump sum expense allowances with regard to telework.

Inside Stibbe - As of 1 January 2020, David Orobio de Castro, Michael Molenaars and Job van Hooff will form the new board of Stibbe in Amsterdam. David Orobio de Castro has been on the board of Stibbe since 2016 and succeeds Derk Lemstra as managing partner. After a period of six years on the board, Derk will once again fully focus on advising clients in the field of corporate law.

Short Reads - Astrid Helstone, Manuel Lokin, Soeradj Ramsanjhal, Anne Merks and Lotte Hover-Boon have submitted a response to the draft bill 'Act on further remuneration measures for the financial sector' (Wet nadere beloningsmaatregelen financiële sector).

Articles - On 21 March 2020, the Luxembourg Parliament voted to approve the law implementing the Council Directive (EU) 2018/822 (commonly known as DAC 6, the “Directive”) which introduces disclosure obligations for intermediaries and taxpayers of certain reportable cross-border arrangements (the “Law”).

Articles - A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2020.

Inside Stibbe - Luxembourg, 5 novembre 2019 – Stibbe renforce son cabinet luxembourgeois avec le recrutement latéral de Johan Léonard, associé au sein de la pratique de droit fiscal. Son arrivée permettra au cabinet d’augmenter son offre fiscale au Luxembourg afin de mieux répondre à l’évolution des besoins du marché. Johan a rejoint Stibbe le 4 novembre 2019.

Speaking slot - Op 29 augustus gaven vennoot Henk Verstraete en medewerkster Elien Van Malder een presentatie aan de advocaten van de Nederlandstalige balie van Brussel over de (grenzen van de) fiscale controles. Daarbij werden de onderzoeksbevoegdheden van de fiscus geanalyseerd in het licht van recente arresten van het Grondwettelijk Hof, het Europees Hof voor de Rechten van de Mens en het Hof van Justitie.