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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.

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

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

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

In this Tax Alert we briefly discuss three recent tax developments.

In de laatste editie van het Maandblad van Ondernemingsrecht zijn schriftelijke uitwerkingen opgenomen van bijdragen aan het symposium ‘Beschouwingen over de bestuurstaak’ van november jl.

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'.

Jeroen Smits and Rogier Raas contributed to the International Comparative Legal Guide - Public Investment Funds 2023 in a Q&A chapter about the Netherlands.

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.

The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.