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In the pre-contractual phase, Dutch professional contracting parties often negotiate a financing arrangement clause or a “subject to finance” clause.

In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause.

In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.”

Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.

Jeroen Kortmann, Amber van Vugt, Twan Heikens and Francis Blaauboer contributed to the International Comparative Legal Guide - Competition Litigation 2023 in a Q&A chapter about the Netherlands.

A right of usufruct on a claim cannot be used to appropriate what is received through collection of that claim, as the Dutch Supreme Court ruled in its decision of 30 September 2022 (ECLI:NL:HR:2022:1331).

In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?

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.

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

This Tax Alert provides an update on three relevant tax development.

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.

Wie wil procederen tegen de Staat moet weten bij welke rechter hij moet aankloppen: de burgerlijke rechter of de bestuursrechter. Dat is niet altijd eenvoudig.