Tax

Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub.

On 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars analyse key tax considerations related to restructurings in the Netherlands.

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers Tax Controversy 2025 in a chapter about Tax Law and Practice in the Netherlands.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to the Chambers Corporate Tax 2025 – Global Practice Guides.