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Afschaffing constitutioneel toetsingsverbod in consultatie. Wat stelt de regering precies voor?

De regering wil het verbod op constitutionele toetsing gedeeltelijk afschaffen. Rechters zouden formele wetten kunnen toetsen aan klassieke grondrechten. Wat betekent dit conceptwetsvoorstel voor de Nederlandse rechtsstaat?

Jurisprudentie Omgevingswet in 2024 – deel VIII

Inmiddels is bijna een jaar verstreken sinds inwerkingtreding van de Omgevingswet en er volgen meer en meer inhoudelijke uitspraken. Dit blog signaleert de interessante uitspraken in de maand oktober.

Jurisprudentie Omgevingswet in 2024 – deel X

Een jaar Omgevingswet! In dit blog bespreken we enkele opvallende uitspraken inzake de Omgevingswet van de maand december en blikken we kort terug op het eerste jaar waarin de Omgevingswet in werking was.

Jurisprudentie Omgevingswet in 2024 – deel I

In een blogreeks signaleren wij jurisprudentie over de Omgevingswet ("Ow") die relevant is voor de praktijk. Het gaat om uitspraken over het overgangsrecht en uitspraken over de materiële toepassing van begrippen en procedures in het nieuwe stelsel.

Signaleringsblog week 39: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode.

Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest

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.

Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions

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.

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.

Tax Controversy Update February 2023

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

Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law

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

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.

Stibbe advises Palex Medical

Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.

Stibbe assists Schoolkracht

Stibbe assisted Schoolkracht, a private consortium consisting of AG Real Estate, EPICO², Rebel and Ethias, with the realisation of a DBFM (Design, Build, Finance, Maintain) programme for the first cluster of 27 Schools of Flanders.

Luxembourg introduces carried interest tax reform

Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub.

The Netherlands' Budget Day 2023

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

Climate change and sustainability - Environmental considerations for a sustainable business model

Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models.

Private Equity in the Netherlands: a Tax Update

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules

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.

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