553 results Lotte Paijmans Associate Amsterdam Aniek Schnitzeler Associate Amsterdam Bart van Noordenne Associate Amsterdam Manon Pellegrims Junior Associate Brussels Linde Respen Associate London Latest Dutch tax developments: key implications for investors In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss several new changes to Dutch tax legislation. Stibbe advised VCK Holding on the sale of VCK Port Logistics to Maja Stuwadoors Groep Stibbe advised VCK Holding on the sale of VCK Port Logistics to Maja Stuwadoors Groep (with the Swiss company Nova Marine Carriers, the German company Aug. Bolten Wm. Miller’s Nachfolgeren, and the Spanish company Ership Group as shareholders). Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule. The Netherlands’ Budget Day 2024 On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen). Financing the ESG transition After years of new ESG legislative initiatives for the financial markets in Europe, a new (geo-)political reality is changing views and approaches on ESG. European Commission clarifies SFDR Level 1 Requirements On 6 July 2021, the European Commission adopted the much-awaited decision C(2021) 4858 final which provides very useful answers to the questions raised by the European Supervisory Authorities on priority issues relating to the application of the SFDR. Stibbe advised Necron Group on its acquisition of DC Manzana Stibbe advised Necron Group on its acquisition of the newly developed distribution centre DC Manzana at Business Park Stichtsekant in Almere. 2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market 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. Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended. Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest. Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution. Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities. Tax Controversy Update February 2023 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. Pagination Previous page Page 26 Current page 27 Page 28 Page 29 Next page
Latest Dutch tax developments: key implications for investors In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss several new changes to Dutch tax legislation.
Stibbe advised VCK Holding on the sale of VCK Port Logistics to Maja Stuwadoors Groep Stibbe advised VCK Holding on the sale of VCK Port Logistics to Maja Stuwadoors Groep (with the Swiss company Nova Marine Carriers, the German company Aug. Bolten Wm. Miller’s Nachfolgeren, and the Spanish company Ership Group as shareholders).
Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.
The Netherlands’ Budget Day 2024 On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).
Financing the ESG transition After years of new ESG legislative initiatives for the financial markets in Europe, a new (geo-)political reality is changing views and approaches on ESG.
European Commission clarifies SFDR Level 1 Requirements On 6 July 2021, the European Commission adopted the much-awaited decision C(2021) 4858 final which provides very useful answers to the questions raised by the European Supervisory Authorities on priority issues relating to the application of the SFDR.
Stibbe advised Necron Group on its acquisition of DC Manzana Stibbe advised Necron Group on its acquisition of the newly developed distribution centre DC Manzana at Business Park Stichtsekant in Almere.
2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market 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.
Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.
Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.
Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution.
Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.
Tax Controversy Update February 2023 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.