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Belgium finally published a law transposing the directive 2018/1972 of 11 December 2018 establishing the European Electronic Communications Code.

The Litigation Chamber of the Belgian DPA confirms that, in the absence of an existing legal basis, it is not possible for an employer, in this case a hospital, to make the recruitment of a person conditional on the fact that he/she has been vaccinated.

The Belgian Gazette published a Royal decree completing the Belgian regulatory framework on crypto-exchange and wallet services providers. The decree enters into force on 1 May 2022.

On 11 February 2022, the Belgian Official Gazette published a new law modifying the Belgian anti-money laundering law. The objective of the text is to introduce new provisions to regulate crypto-exchange and wallet service providers.

On 15 February 2022, the European Data Protection Supervisor published Preliminary Remarks on Modern Spyware. In fact, this document directly targets the Pegasus spyware developed by an Israeli company. 

On 23 February 2022, the European Commission published its draft Data Act, i.e. a proposal for a regulation on harmonised rules on fair access to and use of data. The text is part of the European strategy for data launched by the Commission in 2020.

The European Commission published a European Chips Act to confront semiconductors shortages and strengthen the technological leadership of the European Union.

The Belgian Institute for Postal Services and Telecommunications published guidelines to clarify the use of the term 'unlimited internet' by operators.

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.

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.

The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.

On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution.

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.

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

On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.

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