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Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10

Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.

Courts take lenient approach to standing of ‘idealistic’ claim foundations under Dutch class action regime

Recent case law on the standing of ‘idealistic’ claim foundations shows courts’ lenient approach.

Fiscale ontwikkelingen

Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd.

Stibbe advises Insight Venture Partners

Stibbe advises Insight Venture Partners and its portfolio company Zone & Co on the acquisition of a 100% equity stake in Fast Four.

Netherlands considers an exit levy proposal in response to corporate relocations

Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.

Kabinet wil schijnzelfstandigheid aanpakken

Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.

Stibbe contributes to Chambers Tax Controversy 2022

Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.

New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead

Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.

Stibbe named ‘Belgium Patent Contentious Firm of the Year' by Managing IP

We are delighted to have been named ‘Belgium Patent Contentious Firm of the Year’ at the annual Managing IP Awards ceremony on 15 June 2022.

Luxembourg tax authorities issue circular providing guidance on the special real estate allowance

On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.

Update on Dutch rules on the classification of Dutch and foreign legal entities

On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.

Stibbe advises Firmenich on merger with DSM

Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich).

Restructuring & Insolvency in the Netherlands - 2022

Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.

Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings

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

Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes

On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.

Digital Law Up(to)date: Art. 17 of directive 2019/790 is valid

The CJEU validates the new liability regime for large online platforms organised by article 17 of the directive 2019/790 on copyright and related rights in the Digital Single Market.

Podcast: Product counseling en intellectueel eigendom

In de nieuwe podcastaflevering van Stibbe Legal Insights spreken Femke van der Voort, gespecialiseerd in intellectueel eigendom, en Paul van der Hulst, mede-eigenaar en managing director van MoviĜo, over het beschermen van intellectuele eigendomsrechten.

Stibbe advises FL Entertainment

Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.

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