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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. 

The year 2024 has been notable for developments in ESG. Climate cases, impactful new laws and regulations, and geopolitical developments have shaped – or will largely shape – companies' choices. Stibbe has been a key contributor to the Chambers ESG Guide.

The third edition of our real estate legal guide is available now, specifically designed for investors and developers in Belgian real estate. It offers clear and practical insights into the key legal aspects shaping Belgium's real estate landscape.

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

Ingrid van der Klooster bespreekt de hoofdlijnen van de voorgestelde wijzigingen in het consultatievoorstel dat op 29 april 2022 gepubliceerd is.

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 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

When handled properly, ESG and sustainability create opportunities for companies in the real estate sector to make their business model future proof
and to benefit the bottom line. ESG has thus become an important driver for business considerations.

The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions.

The Stibbe ESG & Sustainability Conference took place on 25 June. The take aways on the two main topics Greenwashing vs. Greenbleaching and Climate Litigation can be found in a freely accessible one-pager.

Op 25 juni vond het Stibbe ESG & Sustainability Congres plaats. De take aways van de twee hoofdonderwerpen Greenwashing vs. Greenbleaching en Climate Litigation zijn te vinden in een vrij toegankelijke onepager.

The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such?

Transition finance provides options for borrowers and issuers who are not able or willing to commit to green and sustainability principles in their financing options, as they are transitioning their businesses onto the path towards a sustainable future.

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