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Hannes Cleemput

Associate Brussels

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.

Frederique Vornis

Associate (not admitted to the bar) Amsterdam

Imâd Akifi

Junior Associate Luxembourg

Wettelijke verankering Corporate Governance Code 2025

In maart 2025 is de Corporate Governance Code geactualiseerd (de “Code 2025”). Bij besluit van 23 januari 2026, Staatsblad 2026,15 is de Code 2025 officieel aangewezen als gedragscode in de zin van art 2:391a lid 2 sub e BW.

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