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Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

Draft bill published to exclude RETT concurrence exemption for share deals

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. 

Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps

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

2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market

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.

Legal sponsorship of Wildlife Justice Commission

We take great pride in our longstanding partnership with the Wildlife Justice Commission, serving as one of their legal sponsors.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Dutch Supreme Court answers questions on setoff before and during bankruptcy and suspension of payments

The authors discuss a recent judgment by the Dutch Supreme Court that extends the right of setoff for banks before and during bankruptcy and suspension of payments.

Brexit and Private International Law (Part 1 of 2)

Since 1 January 2021, EU regulations simplifying cross-border litigation no longer apply in relation to the UK and – in most cases – to parties based in the UK.

Tax Controversy: Update July 2021

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

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

Tax Controversy Netherlands: Update March 2024

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

Supreme Court abandons distinction between primary-coverage clauses and preventive-warranty clauses. Good riddance?

The Dutch Supreme Court handed down an important decision on 16 February 2024 on the restrictive standard of reasonableness and fairness with respect to insurance policies.

Private Equity in the Netherlands: a Tax Update

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

Mondelēz’s fine takes the biscuit: cross-border trade crusade peaks

The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.

Stibbe strengthens Corporate, Employment and Tax practices with three Counsel appointments

We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025.

De overheid betaalt een opgelegde dwangsom niet. Wat nu?

De overheid houdt zich doorgaans aan haar verplichtingen uit rechterlijke uitspraken. Maar het komt voor dat de overheid dat om wat voor reden dan ook toch niet doet.

Cease fire on troubled companies! Royal Decree temporarily suspends enforcement

Royal Decree No. 15 introduces a temporary moratorium amid COVID-19, shielding debtor-companies from enforcement measures and bankruptcy declarations.

Legislative proposal on changes to the Dutch CIT fiscal unity made public

On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n

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