18.10.2021 NL law Stibbe advises EssilorLuxottica Experience - Stibbe advises EssilorLuxottica on its mandatory public offer on the remaining shares in GrandVision. Read more Team: Björn van der Klip, Jeroen Smits, Fons Leijten, Marc Habermehl, Lotte Hover-Boon, Marjolein Coppes, Casper Driever, Thijs van Vliet, Freya Trouw
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 Vestering, Jeroen Smits, Johan Vrolijk, Ea Visser, Floris ten Have
21.07.2022 NL law Large Dutch multinationals endorse tax governance code Articles - Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals. Read more Team: Charlotte Tolman, Michael Molenaars
28.12.2021 NL law Recente arresten over de informatiebeschikking en de inlichtingenplicht: verbetering van de rechtsbescherming? Articles - Met regelmaat verschijnt nieuwe rechtspraak over de informatiebeschikking van art. 52a AWR. Deze regeling roept na de inwerkingtreding in 2011 nog steeds vragen op, waardoor vele kwesties voor de Hoge Raad zijn gekomen. Tirza Cramwinckel en Mieke Lavreysen houden in het Tijdschrift voor Formeel Belastingrecht de ontwikkelingen rondom deze regeling tegen het licht. Read more Team: Tirza Cramwinckel, Mieke Lavreysen
22.11.2021 NL law The New Dutch Conditional Withholding Tax And Hybrid Entities Articles - Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities. Read more Team: Charlotte Tolman, Michael Molenaars
30.03.2021 NL law Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 Articles - A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021. Read more Team: Michael Molenaars, Jeroen Smits, Reinout de Boer, Rogier van der Struijk
04.05.2022 NL law The Unshell directive and its impact on Dutch holding structures Articles - Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures. Read more Team: Charlotte Tolman, Michael Molenaars
24.12.2021 EU law EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation Short Reads - On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discussed below. Read more Team: Reinout de Boer, Michael Molenaars, Maarten de Bruin, Jeroen Smits, Johan Léonard, Maurits van Dijk, Pierrick Romancant
09.09.2021 NL law Stibbe ‘Netherlands Tax Firm of the Year 2021’ Inside Stibbe - For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Ashley Peeters, Charlotte Tolman, David de Groot, Edsart van Wulfften Palthe, Johan Vrolijk, Juliëtte de Jong, Lotte Hover-Boon, Maurits van Dijk, Mieke Lavreysen, Rogier van der Struijk, Stephanie Kleefstra, Thijs van Vliet, Tirza Cramwinckel, Michiel Siemssen, Linde Respen
30.03.2021 NL law Dutch conditional withholding tax on dividends Short Reads - A legislative proposal regarding a conditional withholding tax on dividends (if adopted: effective as of 1 January 2024) (Wetsvoorstel bronbelasting dividenden) was submitted to Dutch parliament on Thursday 25 March 2021. Read more Team: Michael Molenaars, Jeroen Smits, Reinout de Boer, Maarten de Bruin, Charlotte Tolman
01.02.2022 NL law Netherlands considers an exit levy proposal in response to corporate relocations Articles - Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal. Read more Team: Charlotte Tolman, Michael Molenaars
01.12.2021 NL law Webinar 'Tax news for Private Equity and Venture Capital firms' Seminar - The NVP and Stibbe are organising the webinar 'Tax news for Private Equity and Venture Capital firms' on Thursday 2 December from 4 pm to 5.15 pm. Read more Team: Michael Molenaars, Reinout de Boer, Maurits van Dijk, Juliëtte de Jong
23.08.2021 NL law Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans Articles - Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International. The proposed changes are welcome, but might not solve all liquidity concerns. Read more Team: Michael Molenaars, Charlotte Tolman
09.03.2021 NL law Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands Short Reads - As noted in our earlier Tax Alerts (see our Tax Alerts of March 2017 and July 2019), the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. However, as an exception, the rule that targets so-called “reverse-hybrid” mismatches will become effective only as of 1 January 2022. Read more Team: Michael Molenaars, Jeroen Smits, Reinout de Boer, Maarten de Bruin, Charlotte Tolman