Transactietaks, een heilloze weg

21.03.2019 NL law

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.

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.

15.03.2019 LU law

The Danish “Beneficial Ownership” Cases

Articles - On 26 February 2019, the Court of Justice of the European Union (CJEU) ruled in Grand Chamber regarding the non-application of the Parent-Subsidiary Directive (PSD) and of the Interest and Royalties Directive (IRD) in cases of abuse or pursuant to the beneficial ownership test.

22.02.2019 BE law

Lost your passport - How a hard Brexit will affect UK financial institutions’ access to the Belgian financial market

Articles - FSMA gives local guidance - Belgian legislature prepares contingency measures The UK is due to leave the European Union on 29 March 2019. Unless specific arrangements granting the UK at least a temporary status quo will be adopted before 29 March 2019, the UK financial industry will be considered third-country entities and will therefore be seriously restricted in carrying on their activities in the EEA, including Belgium.

Team: Jan Peeters, Sarah De Dijn

12.03.2019 LU law

Entry into force of the RBE Regulation and update

Articles - The Grand-Ducal Regulation of 15 February 2019 on the registration, payment of administrative fees and access to information recorded in the register of beneficial owners (the “RBE Regulation”) entered into force on 1 March 2019 and depicts the practical aspects of the Law of 13 January 2019 establishing a beneficial owner register (the “RBE Law”). Another document, the LBR Circular 19/01 (the “Circular”) issued by the Luxembourg Business Registers on 25 February 2019 further describes the new register of beneficial owners (the “RBE”) with the aim of helping users.

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.