Luxembourg adopts comprehensive carried interest tax reform
On 22 January 2026, Luxembourg's Parliament approved Bill No. 8590, delivering the jurisdiction's most ambitious carried interest tax reform since 2013.
Tax Alert: Dutch Supreme Court rules on interest-deduction limitation rule and fraus legis in private equity structure
Last Friday, on 19 December 2025, the Dutch Supreme Court issued a decision concerning an acquisition financing structure of a private equity fund.
Dutch Supreme Court refers VAT case on transfer of going concern to CJEU
On 21 November 2025, the Dutch Supreme Court referred two preliminary questions to the Court of Justice of the European Union (CJEU) concerning the application of the exemption for transfer of going concern pursuant to article 19 of the VAT Directive 2006
Tax Alert: Dutch Ministry of Finance issues VAT guidance on securities intermediary services
On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.