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The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

De Autoriteit Financiële Markten (AFM) maant financiële ondernemingen tot uitgebreidere, concretere en duidelijkere communicatie over duurzaamheid.

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

Here are five steps that corporate borrowers can take to protect themselves against the fall-out of their financing banks’ insolvency.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Today the Act of 7 June 2023 transposing the EU Restructuring Directive (2019/1023) enters into force.

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The authors discuss a recent judgment by the Dutch Supreme Court that extends the right of setoff for banks before and during bankruptcy and suspension of payments.

Noot bij de uitspraak van de Rechtbank Noord-Holland van 22 april 2021 inzake de instelling van een voorlopige schuldeiserscommissie (ECLI:NL:RBNHO:2021:3382).

The Netherlands has published the implementation decree in respect of the EU Directive and EU Regulation on cross-border distribution of funds. This means that the (pre)marketing of units in investment funds will be subject to new rules from 6 November 20

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

The draft temporary bill on Expedited Liquidation Transparency presented by the Dutch Minister of Justice on 28 June 2021 aims to increase transparency, improve protection of creditors and reduce the risk of abuse.

The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.

In deze bijdrage bespreekt Ea Visser de beschikkingen inzake Estro en PCM. Daarna gaat zij in op het politieke initiatief dat is genomen inzake de rechten van de OR bij private-equitytransacties en de reactie daarop.

Op 1 januari 2021 is de Wet Homologatie Onderhands Akkoord ("WHOA") in werking getreden.

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.