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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.

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Dagelijks publiceren wij op onze website hoogwaardige juridische kennis en vooruitzichten. Wilt u snel op de hoogte zijn van de meest actuele ontwikkelingen binnen uw interessegebieden? Meld u dan aan voor onze Legal Updates.

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.

Stibbe Real Estate Actualiteiten seminar

Op dinsdag 21 november 2023 organiseert Stibbe het jaarlijkse Real Estate Actualiteiten seminar.

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.

Lizelotte De Maeyer

Counsel Brussels

Formeelrechtelijke aspecten in de Nederlandse implementatie van Pillar Two

De Pillar Two Richtlijn (EU) 2022/2523 (‘Pillar Two’) en de daaruit voortvloeiende regelgeving om een minimumbelastingniveau te garanderen, houdt de fiscale wereld al enige tijd bezig.

Stibbe advises the underwriters on the capital increase of WDP

Stibbe advised the underwriters on WDP's successful EUR 300 million capital increase by means of an accelerated book building.

New tax measures for 2024: what do they mean for the real estate market?

As the real estate market struggles, the Belgian federal government made things more challenging with additional tax measures affecting the real estate market, announced on 9 October 2023 as part of the 2024 budget.

Lotte Paijmans

Junior Associate Amsterdam

Stibbe advises Walter de Gruyter

Stibbe advises Walter de Gruyter GmbH on its intended recommended all-cash public offer for all securities in Koninklijke Brill N.V.

The Municipalities Preferential Rights Act as a condition subsequent in Dutch real estate transactions

The Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property.

De Wet voorkeursrecht gemeenten als ontbindende voorwaarde bij vastgoedtransacties

De Wet voorkeursrecht gemeenten (Wvg) biedt gemeenten, provincies en het Rijk de mogelijkheid een voorkeursrecht te vestigen op een onroerende zaak. Het voorkeursrecht geeft de betreffende overheid het recht op eerste koop.

Kroniek Europese Aanbestedingsrecht 2022/2023

David Orobio de Castro, Iris Hendriksen, Lorraine Kersten, Niluvar Rahimi, Sophie Beaumont, David van Gelderen en Adem Duldar schreven vorige maand de Kroniek van het Europese Aanbestedingsrecht. Dit deden zij voor het Tijdschrift voor Bouwrecht (TBR).

New ROZ model for the lease of 290 business premises

After more than ten years, the Dutch Real Estate Council (ROZ) has adopted a new version of the model lease for 290 business premises and the accompanying general provisions.

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