843 results Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg. Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands. Courts take lenient approach to standing of ‘idealistic’ claim foundations under Dutch class action regime Recent case law on the standing of ‘idealistic’ claim foundations shows courts’ lenient approach. NRC en BNR: Massaschadeclaims in Nederland hebben meer toezicht nodig Jeroen Kortmann gaat in NRC en op BNR Nieuwsradio in op de toename van het aantal massaclaims in Nederland en de risico’s die er kleven aan een gebrek aan toezicht. Nieuwsuur: Jeroen Kortmann pleit voor meer regulering op het systeem voor massaclaims In de Nieuwsuur-uitzending van 8 februari gaat Jeroen Kortmann in op de GGD-claim van de Stichting ICAM en pleit hij voor meer regulering. Zonder regulering en toezicht op claimclubs en financiers is het wachten tot het een keer verkeerd gaat. Fiscale ontwikkelingen Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd. Céline Groen Senior Associate London Stibbe advises Insight Venture Partners Stibbe advises Insight Venture Partners and its portfolio company Zone & Co on the acquisition of a 100% equity stake in Fast Four. Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal. Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst. Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022. New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions. Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate. Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities. Stibbe advises Firmenich on merger with DSM Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich). Restructuring & Insolvency in the Netherlands - 2022 Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings 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. the EU Commission issued a draft directive pro Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease. Pagination Previous page Page 9 Current page 10 Page 11 Page 12 Next page
Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.
Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.
Courts take lenient approach to standing of ‘idealistic’ claim foundations under Dutch class action regime Recent case law on the standing of ‘idealistic’ claim foundations shows courts’ lenient approach.
NRC en BNR: Massaschadeclaims in Nederland hebben meer toezicht nodig Jeroen Kortmann gaat in NRC en op BNR Nieuwsradio in op de toename van het aantal massaclaims in Nederland en de risico’s die er kleven aan een gebrek aan toezicht.
Nieuwsuur: Jeroen Kortmann pleit voor meer regulering op het systeem voor massaclaims In de Nieuwsuur-uitzending van 8 februari gaat Jeroen Kortmann in op de GGD-claim van de Stichting ICAM en pleit hij voor meer regulering. Zonder regulering en toezicht op claimclubs en financiers is het wachten tot het een keer verkeerd gaat.
Fiscale ontwikkelingen Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd.
Stibbe advises Insight Venture Partners Stibbe advises Insight Venture Partners and its portfolio company Zone & Co on the acquisition of a 100% equity stake in Fast Four.
Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.
Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.
Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.
New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.
Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.
Stibbe advises Firmenich on merger with DSM Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich).
Restructuring & Insolvency in the Netherlands - 2022 Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings 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. the EU Commission issued a draft directive pro
Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.