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Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'.

Stakeholders in the medical devices market established in Belgium or carrying out activities in Belgium have to pay a Belgian contribution on their turnover related to the medical devices.

De Pillar Two Richtlijn (EU) 2022/2523 (‘Pillar Two’) en de daaruit voortvloeiende regelgeving om een minimumbelastingniveau te garanderen, houdt de fiscale wereld al enige tijd bezig.

As the real estate market struggles, the Belgian federal government made things more challenging with additional tax measures affecting the real estate market, announced on 9 October 2023 as part of the 2024 budget.

The applicability of a choice-of-court clause in general terms and conditions referred to by a hyperlink in the contract does NOT require the other party to have ticked a separate box for consent to the applicability of those GT&C.

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.