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43 results

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.

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.

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.

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").

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.

Christophe Martin-Raynaud

Counsel Luxembourg

Employment related questions with regard to the Coronavirus

The Coronavirus has an immediate impact on the employment situation of companies and employees. We provide an overview on the most important questions in this regard.

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