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The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

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).

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.

De Wet veiligheidstoets investeringen, fusies en overnames (“Wet Vifo”) is op 1 juni 2023 in werking getreden, gelijktijdig met de publicatie van een tweetal besluiten en een Ministeriële regeling.

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.

Recent developments gave rise to write this update: the European Parliament has ratified the Climate Law and confirmed the goal of the European Union on climate neutrality by 2050. 

On 25 March 2021, the ECJ ended the Lundbeck pay-for-delay saga by dismissing the appeals from Lundbeck and five generic manufacturers against a European Commission ‘pay-for-delay’ decision.

On 16 February 2021, the Amsterdam Court of Appeal set aside a judgment of the Amsterdam District Court in which the District Court declined jurisdiction over the alleged claims against Athenian Brewery, a Greek subsidiary of Heineken N.V.

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

On 27 July 2021, the Court of Appeal of Den Bosch issued an interim judgment in the Dutch prestressing steel litigation, ruling on three issues.

On the first of June, the Dutch national security investment screening regime (the Vifo Act) celebrated its first anniversary. Time to take stock of key findings and forthcoming developments.

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.

On 23 May 2024, the Luxembourg Minister of Finance presented a new draft law to Parliament, packed with notable tax provisions.

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

The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020).