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On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

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.

Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

Belgium’s coalition agreement aims to simplify Private PRICAF regulations, boosting venture capital. This article explores rising investor interest in establishing collective investment funds in Belgium and the potential impact of the regulatory changes.

In this Tax Alert, we address recent case law relating to VAT.

On April 9, 2025, the European Commission (EC) presented its new AI Continent Action Plan (the ‘Plan’), setting out a strategic agenda to accelerate the adoption and development of AI throughout the EU.

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

The General Data Protection Regulation (GDPR) is one of the most significant development in the European data strategy in the past years and is continuously evolving.

De Algemene Verordening Gegevensbescherming (de “AVG”) is één van de meest ingrijpende ontwikkelingen binnen de Europese datastrategie van de afgelopen jaren en nog steeds volop in ontwikkeling.

De AP legt in haar jaarverslag verantwoording af over 2024. Het jaar kenmerkte zich door een mix van strenge handhaving én stimulerende maatregelen om naleving te bevorderen. Wat kan uw organisatie hiervan leren?

This blogpost explores the evolving legal landscape governing AI in life sciences, with a focus on medical device regulation, data protection and intellectual property.

We discuss the current status of the AI Act since the ban on unacceptable AI systems and the AI literacy obligation, and the challenges that are arising in light of the balance between the rapid advancement of technologies and the slow pace of regulation.

On Monday July 10, 2023, the European Commission adopted her adequacy decision for the United States, the “EU-U.S. Data Privacy Framework”, which has immediate effect.