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Debt or Equity? That Is Still a Dutch Tax Question

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine a recent tax ruling of the Dutch Supreme Court regarding the qualifications of instruments as debt or equity for Dutch tax purposes.

Aandachtspunten Wet bronbelasting 2021

Stephanie Kleefstra, Linde Respen en Maarten de Bruin bespreken hoe de Wet bronbelasting 2021 een rol kan spelen bij schuldherstructureringen.

Stibbe advises British American Tobacco

Stibbe has advised British American Tobacco regarding the sale of its Niemeyer factory in Groningen to MWPO.

Stibbe Amsterdam appoints Wouter den Hollander as counsel

We are pleased to announce that Stibbe Amsterdam has appointed Wouter den Hollander as counsel as of 1 April. Wouter’s appointment strengthens Stibbe’s Litigation & Arbitration practice.

Netherlands Chapter in Chambers Corporate Tax 2025

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to the Chambers Corporate Tax 2025 – Global Practice Guides.

Q&A document published on the new Dutch tax classification rules for (foreign) entities

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

Fons Leijten

Of Counsel Amsterdam

ESG en bestuurdersaansprakelijkheid: bewustzijn creëren, geen bangmakerij

In het publiek debat worden bestuurders in toenemende mate aangesproken op hun verantwoordelijkheid voor de ESG-compliance van het bedrijf. Ook juridisch: denk aan strafrechtelijke aangiften en onderzoeken met expliciete aandacht voor bestuurders.

Michael Molenaars

Partner Amsterdam

Wim Panis

Partner Brussels

Michiel Siemssen

Associate Amsterdam

Monique van der Linden

Counsel Amsterdam

Nicolas Pradel

Senior Associate Luxembourg

Peggy Awater

Senior Associate Amsterdam

Petra Vos

Senior Associate Amsterdam

Giovanni Smet

Counsel Brussels

Esther Everaert

Senior Associate Brussels

Iris Hendriksen

Senior Associate Amsterdam

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