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Dutch conditional withholding tax on dividends

A legislative proposal regarding a conditional withholding tax on dividends (if adopted: effective as of 1 January 2024) (Wetsvoorstel bronbelasting dividenden) was submitted to Dutch parliament on Thursday 25 March 2021.
 

Good things are worth waiting for: new law amendments in force for companies in difficulty

The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.

Eerste Kamer neemt wetsvoorstel inroepen bedenktijd door het bestuur van een beursvennootschap aan

Op 23 maart heeft de Eerste Kamer het wetsvoorstel aangenomen dat aan het bestuur van een beursvennootschap1 de mogelijkheid verschaft om, in het geval van aandeelhoudersactivisme of een vijandig openbaar bod, 250 dagen bedenktijd in te roepen.

Stibbe advises Flanders Investment Company

Stibbe assisted Flanders Investment Company with the transfer of the Chancellerie building to a major real estate developer.

Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands

As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.

The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses

On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).

Illusies van een dashboardsamenleving

Steven Hijink plaatst in zijn column in Ondernemingsrecht kritische kanttekeningen bij enkele aspecten van het voorontwerp voor de Wet toekomst accountancysector, dat op 9 juli 2021 is gepubliceerd.

Stibbe ‘Netherlands Tax Firm of the Year 2021’

For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review.

Stibbe advises Insight

Stibbe advises Insight Venture Partners on the acquisition of a minority stake in Dutch scale-up Trengo.

Don’t get scammed, and don’t let scammers scam: the legal framework for mistaken payments clarified

"Bol.com mistakes scammers for Brabantia and pays €750,000" read headlines in The Netherlands in May 2021.

Regulation of the legal profession in Belgium: an update

Oliver Stevens and Sophie Bourgois (Stibbe Brussels) updated their overview on the regulation of the legal profession in Belgium to reflect advancing insights and regulatory rulings.

Wetsvoorstel inroepen bedenktijd door het bestuur van een beursvennootschap aanhangig bij de Eerste Kamer

Het kabinet is voornemens om het wetsvoorstel over het inroepen van een bedenktijd door het bestuur van een beursvennootschap op 1 maart 2021 in werking te laten treden. Dit volgt uit de op 1 december 2020 gepubliceerde memorie van antwoord.

Publicatie en inwerkingtreding Wet ongewenste zeggenschap telecommunicatie

Op 12 juni 2020 is een wet gepubliceerd om ongewenste overnames in de telecommunicatiesector tegen te gaan: de Wet ongewenste zeggenschap telecommunicatie. Deze wet (die de vorm heeft van een nieuw hoofdstuk in de Telecommunicatiewet) moet volgens de memo

OECD issues updated guidance on the impact of the COVID-19 crisis on tax treaties

As noted in our Short Read of 7 April 2020, the Organisation for Economic Cooperation and Development (“OECD”) Secretariat issued preliminary guidance on several tax issues arising from the COVID-19 pandemic on 3 April 2020 (the “April Guidance”).

Stibbe advises InPost

Stibbe acts as lead counsel to InPost on its IPO and listing on Euronext Amsterdam.

Het bezoldigingsverslag van beursvennootschappen

Boekjaar 2020 was het eerste jaar waarin beursvennootschappen verplicht waren om hun verslaggeving over beloningen in te richten in overeenstemming met de nieuwe eisen voor het door de SRD II geïntroduceeerde bezoldigingsverslag.

The Dutch scheme – highlights of the 10 judgments rendered to date

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.

Sarah De Wulf and Malik Baba co-authored a book dedicated to the legal aspects of the video-game industry

The book, entitled 'Legal Aspects of the video-game industry', provides a first answer to the most important legal questions that might arise in the lifecycle of a video-game company.

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