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The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question?

The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.

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).

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.

New double tax treaty concluded with the United Kingdom ratified by Luxembourg

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

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.

Navigating the Dutch advertising landscape: key legal insights from the SRC's 2024 annual report

The Stichting Reclame Code (SRC) has issued its annual report, providing crucial insights for legal practitioners and companies in the advertising, marketing, and e-commerce sectors. This comprehensive analysis reveals significant trends.

Q&A document published on the new Dutch tax classification rules for (foreign) entities

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

Decree on tax classification of foreign entities published

On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

Coalition agreement - What are the changes for Private PRICAF?

Belgium’s coalition agreement aims to simplify Private PRICAF regulations, boosting venture capital. This article explores rising investor interest in establishing collective investment funds in Belgium and the potential impact of the regulatory changes.

Tax Alert: Update on VAT case law

In this Tax Alert, we address recent case law relating to VAT.

The European AI Continent Action Plan

On April 9, 2025, the European Commission (EC) presented its new AI Continent Action Plan (the ‘Plan’), setting out a strategic agenda to accelerate the adoption and development of AI throughout the EU.

Stibbe assists AustralianSuper

Stibbe assisted AustralianSuper with its investment of €1.5 billion to acquire a significant minority stake in Vantage Data Centers Europe, Middle East and Africa (Vantage EMEA).

Artificial Intelligence Act: an update

On Thursday 11 May 2023, the Internal Market Committee and the Civil Liberties Committee of the European Parliament agreed to a draft negotiating mandate on the Artificial Intelligence Act (the AI Act).

Artificial Intelligence Act: een update

Op donderdag 11 mei 2023 hebben de Commissie interne markt en de Commissie burgerlijke vrijheden van het Europees Parlement ingestemd met een concept-onderhandelingsmandaat over de Wet op de Artificiële Intelligentie.

Stibbe named Belgium Indirect Tax Firm of the Year at the 2025 ITR EMEA Tax Awards

We are proud to announce that Stibbe has been recognised as Belgium Indirect Tax Firm of the Year at the ITR EMEA Tax Awards ceremony held last night in London.

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