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In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D

The two in-depth analyses examine, respectively, the impact of the reform on the governance of financial institutions and on financial transactions, and the new form of limited company ("Société à responsabilité limitée"/"Besloten vennootschap").

In the context of the coronavirus the Belgian tax authorities have issued aid measures concerning taxation with the aim of supporting enterprises and natural persons facing financial difficulties. This short read, provides an overview of these measures.

As noted in our Short Read of 31 March 2020, multiple states have been implementing travel restrictions and mandatory quarantines in an effort to stop the spread of the corona virus (COVID-19). Governments have also taken measures to mitigate the economic

The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.

Measures taken by multiple jurisdictions in an attempt to stop the spread of the corona virus (COVID-19) affect many people and businesses.

Luxembourg's Government announces draft bill of law addressing interest/royalties payments to related entities established in a country or territory listed under the EU list of non-cooperative jurisdictions for tax purposes.

The COVID-19 pandemic has a significant and immediate adverse effect on many companies in different industries. Many PE portfolio companies are particularly vulnerable given the typical high leverage finance structure and inherent need to maintain cash fl

On 21 March 2020, the Luxembourg Parliament voted to approve the law implementing the Council Directive (EU) 2018/822 which introduces disclosure obligations for intermediaries and taxpayers of certain reportable cross-border arrangements (the “Law”).

The spread of the coronavirus may have some consequences that affect your ability to perform your obligations under your contracts, or your co-contractors’ ability to perform theirs. We provide some insight on a few pressing questions.

Luxembourg adopted a Grand-Ducal Regulation on 20 March 2020 introducing emergency measures relating to the holding of meetings in companies and other legal entities.

Further to the measures already announced on 12 March 2020, the Dutch government earlier this week announced additional extraordinary measures (both tax and non-tax related) to mitigate the economic impact of the corona crisis. Below we will summarize som

Stibbe Luxembourg's Funds Partner Edouard d'Anterroches offers an analytic view on the margins and possibilities granted by the regulation on social entrepreneurship funds (EuSEF) to foster innovative impact investment solutions in the European Union.

Stibbe Luxembourg's Edouard d'Anterroches, Funds Partner, contributed to Banque de Luxembourg Investments' workshops on sustainable finance and co-authored a white paper on microfinance, capturing key insights.

The European Union updates non-cooperative jurisdictions list, affecting bill of law nº 7547. From Jan 1, 2021, interest or royalties paid to related enterprises in listed countries won't be tax-deductible.