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2624 results

Negotiating a contract under conditions; subject to signature

In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.”

Large Dutch multinationals endorse tax governance code

Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.

De Afdeling onderstreept het belang van onderzoek naar harde plancapaciteit bij het toestaan van een nieuwe stedelijke ontwikkeling en geeft daarvan definitie

De Ladder voor duurzame verstedelijking is verankerd in artikel 3.1.6 lid 2 van het Besluit ruimtelijke ordening en houdt de verplichting in om bij het toestaan van een nieuwe stedelijke ontwikkeling te motiveren dat daaraan behoefte bestaat.

Dutch Data Protection Authority publishes new fining policy

The Dutch Data Protection Authority ("DPA") has published its new Fining policy for Administrative Fines.

Getting the Deal Through - Private M&A 2023: The BeNeLux chapters

A team of Stibbe lawyers from our Brussels, Luxembourg and Amsterdam offices have authored the BeNeLux sections of the Private M&A 2023 chapters published by Lexology Getting the Deal Through.

Top real estate lawyers 2022: Corona is still among us

PropertyNL facilitated a roundtable discussion with representatives of top listed real estate practices. Maarten de Bruin participated on behalf of Stibbe.

Netherlands Chapter in the International Comparative Legal Guide

Jeroen Kortmann, Amber van Vugt, Twan Heikens and Francis Blaauboer contributed to the International Comparative Legal Guide - Competition Litigation 2023 in a Q&A chapter about the Netherlands.

Usufruct on rent payments: Dutch Supreme Court limits freedom of contract within property law

A right of usufruct on a claim cannot be used to appropriate what is received through collection of that claim, as the Dutch Supreme Court ruled in its decision of 30 September 2022 (ECLI:NL:HR:2022:1331).

Belgian Court of Cassation balances right to privacy with right to information

In a recent judgement of 18 October 2022, the Belgian Court of Cassation has weighed the fundamental right to privacy against the equally fundamental right to information and freedom of expression.

Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act

On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.

Wie is de UBO? De UBO-registratieverplichting en terugmeldverplichting nader beschouwd

Op 27 maart 2022 was het zover: uiterlijk op die datum moesten in Nederland opgerichte rechtspersonen en personenvennootschappen hun uiteindelijk belanghebbenden, oftewel hun ultimate beneficial owners, hebben geregistreerd in het UBO-register.

Belgian minister of finance announces stricter scope of beneficial copyright tax regime

In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?

De wet bestuurlijke handhaving komt in zicht

De laatste jaren probeert de georganiseerde criminaliteit zich meer en meer in het maatschappelijk weefsel te nestelen. Verschillende burgemeesters doen opnieuw een oproep tot meer slagkracht als lokaal bestuur i.h.k.v. bestuurlijke handhaving.

The Netherlands launches public consultation on draft bill for Pillar Two implementation

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps


Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I

EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation

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.

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