63 results New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions. Right to free choice of lawyer also applies to stages in a dispute that may lead to proceedings The European Court of Justice (ECJ) has found in a judgment of May 2020 that the right of a legal assistance insured person to freely choose his or her lawyer applies not only to proceedings before a court or an administrative body [...]. Accountants advising in real estate transactions: be aware of penalties in mortgage deeds The Court of Appeal of Arnhem-Leeuwarden ruled on 3 March 2020 that an accountant did not properly advise her client with respect to a sale of real estate (ECLI:NL:GHARL:2020:1875). Rent reduction based on Dutch government coronavirus measures: possible or not? The economic consequences of the 'intelligent lockdown' for the commercial rental sector are slowly becoming visible. Examples of these consequences include a considerable drop in demand, forced closings, and government-imposed operating limitations. Provisional rental discounts in times of COVID-19 Recent interim injunctions indicate that the corona crisis can, in principle, be an unforeseen circumstance that may be a reason to amend a commercial lease agreement. Chambers and Partners Real Estate Global Practice Guide 2020 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard have all contributed to the 2020 Chambers and Partners Real Estate Global Practice Guide, providing the Luxembourg chapter. Real estate and the impact of COVID-19 COVID-19 is increasingly disrupting our real estate industry. This article provides you with answers to some of the legal questions raised by the real estate industry during this crisis. Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules. De Wet natuurbescherming, stikstof en de bouwpraktijk na de PAS-uitspraken: waar staan we? In 2019 deed de Afdeling bestuursrechtspraak van de Raad van State (“Afdeling”) de geruchtmakende PAS-uitspraken. De jurisprudentie deed de bouwwereld op haar grondvesten schudden en overheden namen van de weeromstuit een uiterst afwachtende houding aan. Chambers and Partners Real Estate Global Practice Guide 2021 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2021. Proposal to amend European Emission Trading Scheme (ETS) in context of Fit-for-55 One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990. Energy label C obligation in commercial lease relationships From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable. Stibbe advises Mitiska REIM Stibbe’s Real Estate Transaction Group advised Mitiska REIM with the acquisition of Woonboulevard Arnhem in the Netherlands. FAQ: Consequences of the Didam judgment for the sale of land by governments In the Didam judgment of 26 November 2021 (ECLI:NL:HR:2021:1778) the Supreme Court ruled that public authorities must sell land in a transparent manner that gives all interested parties the opportunity to bid. Supreme Court clarifies rent reductions for catering and retail businesses during corona period On 24 December 2021, the Supreme Court ruled on the preliminary questions of the District Court of Limburg. Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate. Are you ready for the new Dutch and EU transactional hurdles? Companies beware: new Dutch and EU transactional hurdles are coming closer. In the Netherlands, new national security investment screening rules are imminent. Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.
Right to free choice of lawyer also applies to stages in a dispute that may lead to proceedings The European Court of Justice (ECJ) has found in a judgment of May 2020 that the right of a legal assistance insured person to freely choose his or her lawyer applies not only to proceedings before a court or an administrative body [...].
Accountants advising in real estate transactions: be aware of penalties in mortgage deeds The Court of Appeal of Arnhem-Leeuwarden ruled on 3 March 2020 that an accountant did not properly advise her client with respect to a sale of real estate (ECLI:NL:GHARL:2020:1875).
Rent reduction based on Dutch government coronavirus measures: possible or not? The economic consequences of the 'intelligent lockdown' for the commercial rental sector are slowly becoming visible. Examples of these consequences include a considerable drop in demand, forced closings, and government-imposed operating limitations.
Provisional rental discounts in times of COVID-19 Recent interim injunctions indicate that the corona crisis can, in principle, be an unforeseen circumstance that may be a reason to amend a commercial lease agreement.
Chambers and Partners Real Estate Global Practice Guide 2020 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard have all contributed to the 2020 Chambers and Partners Real Estate Global Practice Guide, providing the Luxembourg chapter.
Real estate and the impact of COVID-19 COVID-19 is increasingly disrupting our real estate industry. This article provides you with answers to some of the legal questions raised by the real estate industry during this crisis.
Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.
De Wet natuurbescherming, stikstof en de bouwpraktijk na de PAS-uitspraken: waar staan we? In 2019 deed de Afdeling bestuursrechtspraak van de Raad van State (“Afdeling”) de geruchtmakende PAS-uitspraken. De jurisprudentie deed de bouwwereld op haar grondvesten schudden en overheden namen van de weeromstuit een uiterst afwachtende houding aan.
Chambers and Partners Real Estate Global Practice Guide 2021 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2021.
Proposal to amend European Emission Trading Scheme (ETS) in context of Fit-for-55 One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990.
Energy label C obligation in commercial lease relationships From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable.
Stibbe advises Mitiska REIM Stibbe’s Real Estate Transaction Group advised Mitiska REIM with the acquisition of Woonboulevard Arnhem in the Netherlands.
FAQ: Consequences of the Didam judgment for the sale of land by governments In the Didam judgment of 26 November 2021 (ECLI:NL:HR:2021:1778) the Supreme Court ruled that public authorities must sell land in a transparent manner that gives all interested parties the opportunity to bid.
Supreme Court clarifies rent reductions for catering and retail businesses during corona period On 24 December 2021, the Supreme Court ruled on the preliminary questions of the District Court of Limburg.
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.
Are you ready for the new Dutch and EU transactional hurdles? Companies beware: new Dutch and EU transactional hurdles are coming closer. In the Netherlands, new national security investment screening rules are imminent.
Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.