Insolventierecht: tips en tricks voor de praktijk van de bedrijfsjuris

Articles - Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021.

Articles - The ICLG to Restructuring & Insolvency 2021 covers common issues in restructuring and insolvency, including issues that arise when a company is in financial difficulties, restructuring options, insolvency procedures, tax, employees and cross-border issues in 25 jurisdictions.

Short Reads - During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities. Part of this webinar were below videos which zoom in on (i) hybrid mismatches in relation to the ambiguous definition of ‘acting together’ as included in the Dutch conditional withholding tax on interest and royalty payments and referred to by the imported mismatch rule (ATAD2) (clip 1), and (ii) the proposed reverse hybrid mismatch rule (clip 2). 

Short Reads - On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect. We discussed several aspects of the Dutch Scheme in our previous blogs. In order to come to a successful scheme, it is important to consider tax aspects at an early stage of the restructuring process. This blog highlights the most important Dutch tax aspects of the Dutch Scheme.