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Proposed copyright tax reform feared to push investors abroad

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

Pillar Two – a new reality for the tax position of MNEs

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

Luxembourg Tax Authorities issue guidance on reverse hybrid rules

The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

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.

How certain elements of the Dutch scheme may (or may not) affect ISDA Master Agreements

On 1 January 2021, the legislative framework for court-approved restructurings of debts outside formal insolvency proceedings (hereafter referred to as the ‘Dutch scheme’, or simply, the ‘scheme’) entered into force.

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

Anaïs Bracqbien

Senior Associate Luxembourg

Tax Alert: New Dutch government announces tax measures

On Thursday 16 May 2024, the four political parties (forming the new Dutch government) which have been negotiating for the past several months came to an agreement (Hoofdlijnenakkoord 2024) in which their plans and policies are laid down.

Luxembourg Draft Law proposes welcome tax clarifications and new provisions

On 23 May 2024, the Luxembourg Minister of Finance presented a new draft law to Parliament, packed with notable tax provisions.

Luxembourg Tax Measures 2025

On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications.

Bernard Beerens

Executive Partner Luxembourg

Christophe Martin-Raynaud

Counsel Luxembourg

Nieuwe publicaties van het netwerk van centrale banken en toezichthouders

Het Network for Greening the Financial System (NGFS) benadrukt opnieuw het toenemende belang van klimaatverandering voor centrale banken en toezichthouders.

Stibbe advises HEMA’s management board

Stibbe is advising HEMA’s management board on HEMA’s debt restructuring.

Biodiversiteitsverlies leidt tot financiële risico’s

De afname van biodiversiteit staat net als klimaatverandering hoog op de agenda in de financiële sector, omdat dit kan leiden tot financiële risico’s.

Aanbevelingen van centrale banken en toezichthouders voor een betere beheersing van klimaat- en milieurisico’s

Het Network for Greening the Financial System (NGFS) heeft aanbevelingen gepubliceerd voor de beheersing van klimaat- en milieurisico’s. Klimaatverandering en milieuproblemen zijn niet alleen een bedreiging voor de samenleving.

COVID-19 and the Financial Markets

As COVID-19 spreads across the globe, companies face various legal issues related to the disease and its spread. These issues result in disruption to business, alongside the related regulatory and contractual implications. The crisis is severely affecting

Will the COVID-19 pandemic have an impact on financial covenants?

As it is expected that the coronavirus outbreak will negatively affect the operations of companies in a wide variety of sectors, any consequent breaches of financial covenants are likely inevitable.

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