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On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two.

The European Commission put forth a proposal for a directive on multiple-vote share structures. In this blog, we discuss the use of multiple-vote share structures in the EU and the Netherlands and provide insights into the proposed directive.

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.

On 13 April 2023, the Financial Stability Board (FSB) published a report on convergence in Cyber Incident Reporting (CIR).

The ICLG to Patents Law & Regulations covers common issues in patent laws and regulations – including enforcement, amendment, licensing, term extension, and prosecution.

Since 9 January 2022, the public type of the Dutch Scheme is automatically recognized in the EU under the European Insolvency Regulation. This will be further discussed in this blog.

2021 was riddled with sneak previews of a “review of competition policy tools with unprecedented scope and ambition”.

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.

On 24 December 2021, the Supreme Court ruled on the preliminary questions of the District Court of Limburg.

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse

The Luxembourg Chamber of Deputies has adopted a law that extends the possibility to hold meetings without physical attendance until 31/12/2022 and thereby amends the law of 23/09/2020 on the holding of meetings in companies and other legal entities.

We're proud to announce that the doctoral thesis of François Bernard (corporate law lawyer at our Luxembourg office) has been published by Larcier. The publication covers the challenges of cross-border divisions within the European Union.

Our Brussels IP/Life Sciences team has authored a booklet on the case-law of the Court of justice of the EU (CJEU) regarding supplementary protection certificates (SPCs).

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.

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.

Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities.

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

On 25 November 2020, the European Commission published a proposal for a regulation on data governance and a related Q&A. On 1 October 2021, the Council of the European Union agreed position on the Data Governance Act.