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Navigate the Belgian legal real estate landscape with confidence: your 2023 real estate guide is out

The 2023 Belgian legal real estate guide covers most legal topics you will encounter as an investor in or developer of Belgian real estate, taking into account the latest legal reforms. Order your complementary copy now.

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.

BEFIT and TP Directive

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

Ontslag stichtingsbestuurder vanwege tegenstrijdige belangen (annotatie)

In deze annotatie becommentarieert Astrid Helstone de uitspraak van de rechtbank Amsterdam waarin de bestuurders (Van Lienden c.s.) van de Stichting Hulptroepen Alliantie (SHA) worden ontslagen wegens tegenstrijdige belangen.

Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps

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

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.

CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen

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.

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

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.

De NOW-4: grotendeels gelijk aan de NOW-3 met enkele wijzigingen

Het kabinet kondigde in de Kamerbrief van 27 mei 2021 het vierde noodpakket aan om de economie ten tijde van de coronacrisis te blijven ondersteunen.

Kabinet kondigt NOW-4 en een wijziging van de omzetberekening aan

Er komt een nieuwe NOW-subsidieregeling, de NOW-4. Dit heeft het kabinet aangekondigd in de Kamerbrief van 27 mei 2021.

Recente NOW-jurisprudentie

In de afgelopen periode zijn er weer uitspraken over de NOW gepubliceerd die van belang kunnen zijn voor werkgevers.

De Gezondheidsraad zet de deur op een kier voor vaccinatiebewijzen als toegangseis voor de werkvloer

Er is een toenemende aandacht voor het gebruik van zogenoemde “vaccinatiebewijzen”. De Europese Commissie komt in de loop van de maand met een wetsvoorstel voor een vaccinatiebewijs, al bestaat over de inzet daarvan vooralsnog verdeeldheid.

Voorwaarden en aandachtspunten voor de NOW-6

De Zesde tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid (NOW-6) is recent gepubliceerd. Werkgever kunnen sinds kort aanvragen indienen voor deze waarschijnlijk laatste tranche van de NOW.

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

Proposal for a Directive on Corporate Sustainability Due Diligence

On 23 February 2022 the European Commission (the "Commission") published a proposal for a Directive on Corporate Sustainability Due Diligence (the "CSDD proposal").

Stibbe advises SELP on the Dutch part of the acquisition of Tritax EuroBox assets worth €470 million

Together with Slaughter and May and CMS Germany, Stibbe has advised SEGRO European Logistics Partnership (SELP) on the purchase of a portfolio of six assets from Titanium Ruth Holdco Limited (formerly known as Tritax EuroBox plc).

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