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

On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution.

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.

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.

The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.

On 18 July 2023, the Luxembourg law of 14 July 2023 establishing a mechanism for the national screening of foreign direct investments likely to undermine security or public order has been published in the Official Journal of the Grand Duchy of Luxembourg.

Jan-Maarten Schepel bespreekt de recente uitspraak van de Hoge Raad over de toepassing van de klachtplicht op bestuurdersaansprakelijkheid.

On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.

On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications.

The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.

Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub.

Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for ‘job cartels’ with its first ever cartel in the labour market.

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.

Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace.

What funds providing debt finance in the EU need to know about new EU rules for loan origination funds.

Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models.

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.