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1435 results

The Netherlands' Budget Day 2023

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).

Getting the Deal Through - Debt Capital Markets

Marieke Driessen and Niek Groenendijk contributed the Dutch chapter on the law and practice of Debt Capital Markets in the multi-jurisdictional publication by to Getting the Deal Through/Lexology.

Tijdelijke Wet COVID-19 Justitie & Veiligheid: werkingsduur verlengd tot 1 februari 2023

De werkingsduur van de Tijdelijke Wet COVID-19 Justitie & Veiligheid (“de Tijdelijke wet”) is bij Koninklijk Besluit opnieuw verlengd. De nieuwe vervaldatum is vastgesteld op 1 februari 2023.

Ontwikkelingen op het gebied van duurzaamheidsverslaggeving

Op 5 januari 2023 is de Corporate Sustainability Reporting Directive ("CSRD") in werking getreden.

Ontwikkelingen op het gebied van duurzaamheidsverslaggeving

Op 5 januari 2023 is de Corporate Sustainability Reporting Directive ("CSRD") in werking getreden.

The 2025 Spring Memorandum of the Dutch Ministry of Finance

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

New double tax treaty concluded with the United Kingdom ratified by Luxembourg

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.

Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

Hoe verder na Remkes en Porthos? Minister presenteert stikstofplannen voor de korte en lange termijn

Op 25 November 2022 zette minister Van der Wal in een omvangrijke Kamerbrief de stikstofplannen uiteen. In dit blog bespreken wij de hoofdlijnen van de kabinetsaanpak op de korte en lange termijn.

Tax Alert – Update Letter published on issues and solutions regarding the new definition of the FGR

On 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

Private Equity in the Netherlands: a Tax Update

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

Digital antitrust conduct: too elusive to catch?

The ink on the Digital Market Act has barely dried, but fast-evolving digital developments already have competition authorities calling for new tools. Is Big Tech not kept in check by the DMA, the antitrust rules and the EU Merger Regulation after all?

The anti-SLAPP Directive has legal effect

Litigation against, for example journalists, NGOs, and human rights defenders could effectively silence them. To prevent this, the European Parliament and the Council of the European Union recently adopted the anti-SLAPP Directive.

FAQ: What does the energy savings obligation under the Activities Environmental Management Decree mean today and what changes will apply as of 1 July 2023?

Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.

Actualiteiten (Internationaal) Maatschappelijk Verantwoord Ondernemen

De aandacht voor (Internationaal) Maatschappelijk Verantwoord Ondernemen (“(I)MVO”) en Environmental, Social and Governance factoren (“ESG”) en verantwoording daarover blijft onverminderd groot.

Incorporatiebeding. Overgang van onderneming. Cao-recht. Wijzigen van arbeidsvoorwaarden (annotatie)

In deze annotatie bespreekt Joost Boer het IDL-arrest van de Hoge Raad van 12 juli 2024.

Is (iedere) Mickey pro-gay?

In 2022 ontstond een conflict tussen Walt Disney Company en de gouverneur van Florida, Ron DeSantis, nadat Florida de Parental Rights in Education Act aannam, die lessen over homoseksualiteit op openbare scholen beperkte.

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