International Tax Planning

Articles - Johan Leonard and Roberto de Castro Mendonça authored the article titled "Taxation of Luxembourg cross-border workforce during the pandemic". The article is featured in the latest issue of the professional periodical "ACE".

Articles - On 6 October 2020, the European Union list of non-cooperative jurisdictions (the “EU List") was updated. The changes have an impact on bill of law nº 7547, providing that, as from 1 January 2021, interest or royalties, accrued or paid, should no longer be deductible for tax purposes when the beneficiary is a related enterprise established in a country included in the EU List.

Short Reads - On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for a conditional final Dutch dividend withholding tax ('DWT') levy due in the event of certain cross-border reorganizations.

Short Reads - The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction. This provision would be added through the amendment of article 168 of the Luxembourg Income Tax Law (LITL) through a bill of law that was introduced by the Government on 30 March.

Articles - Stibbe's Luxembourg tax partner Johan Léonard was amongst the few experts selected by Luxembourg's leading business publication Paperjam to discuss the implications of the DAC6 Directive in Luxembourg and throughout Europe.

Seminar - On 24 September 2020, several Stibbe lawyers ​​​​​explain the rights and obligations of companies when confronted with announced or unannounced raids. What do to when, for example, tax authorities, the competition authorities, police services or a bailiff are at your doorstep?

Inside Stibbe - The International Tax Review has chosen our Amsterdam Tax team as 'Netherlands Tax Firm of the Year'. This is Stibbe's fourth recognition in recent years, after receiving this distinguished title in 2015, 2017 and 2019.

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].