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On 4/10/2023, the District Court of Rotterdam ruled that the Dutch registration regime for crypto services providers goes beyond the scope of the registration requirement set out in the Fifth Anti-Money Laundering and Anti-Terrorism Financing Directive.

Intra-group relations, such as agreements and intragroup positions, between e-money and payment institutions and other entities within the same group can pose a threat to the solidity of the institution.

The MiCAR aims to create a broad EU regulatory framework for the issuance of, intermediating and dealing in, crypto assets. MiCAR entered into force in June 2023. Both ESMA and EBA published consultation papers including draft technical standards.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

Stakeholders in the medical devices market established in Belgium or carrying out activities in Belgium have to pay a Belgian contribution on their turnover related to the medical devices.

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 Pillar Two Richtlijn (EU) 2022/2523 (‘Pillar Two’) en de daaruit voortvloeiende regelgeving om een minimumbelastingniveau te garanderen, houdt de fiscale wereld al enige tijd bezig.

As the real estate market struggles, the Belgian federal government made things more challenging with additional tax measures affecting the real estate market, announced on 9 October 2023 as part of the 2024 budget.

On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two.