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Tax Alert - Update regarding the Dutch lucrative interest scheme, measures tackling dividend stripping and fragmenting of real estate companies

The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies.

Stibbe contributes to The International Comparative Legal Guide

Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.

Aniek Schnitzeler

Junior Associate Amsterdam

Bart van Noordenne

Junior Associate Amsterdam

Reinier Kooiman

Senior Associate Amsterdam

Stephanie Kleefstra

Senior Associate Amsterdam

Stibbe advises SELP on the Dutch part of the acquisition of Tritax EuroBox assets worth €470 million

Together with Slaughter and May and CMS Germany, Stibbe has advised SEGRO European Logistics Partnership (SELP) on the purchase of a portfolio of six assets from Titanium Ruth Holdco Limited (formerly known as Tritax EuroBox plc).

Stibbe advises British American Tobacco

Stibbe has advised British American Tobacco regarding the sale of its Niemeyer factory in Groningen to MWPO.

Tax Alert: Dutch Ministry of Finance issues VAT guidance on securities intermediary services

On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.

Stibbe has advised SEGRO on acquisition of 75,000sqm logistics centre in Oosterhout

Stibbe has advised SEGRO on acquisition of 75,000sqm logistics centre in Oosterhout from Weerts Group.

Stibbe advises Adevinta on Marktplaats acquisition

Stibbe has advised Adevinta on the acquisition of eBay Classifieds Group for a value of approximately USD 9.2 billion. eBay Classifieds Group operates a portfolio of leading marketplace brands in 13 countries, including Marktplaats in the Netherlands.

Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022

A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.

Stibbe advised Ardian on strategic investment in Diot-Siaci

Stibbe successfully advised Ardian on the closing of its strategic investment in the Diot-Siaci Group, a leading European corporate insurance brokerage provider.

David de Groot

Senior Associate Amsterdam

Fiona Gilson

Junior Associate Brussels

Dutch Supreme Court refers VAT case on transfer of going concern to CJEU

On 21 November 2025, the Dutch Supreme Court referred two preliminary questions to the Court of Justice of the European Union (CJEU) concerning the application of the exemption for transfer of going concern pursuant to article 19 of the VAT Directive 2006

Piet Seidenberg

Junior Associate (awaiting bar admission) Amsterdam

Stibbe advises Seven2

Stibbe advised Seven2 on the acquisition of a majority stake in Zwart Techniek.

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