SearchSearch results for: “”

On 22 January 2026, Luxembourg's Parliament approved Bill No. 8590, delivering the jurisdiction's most ambitious carried interest tax reform since 2013.

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

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.

On 16 May 2025, the Dutch Supreme Court handed down a judgment (ECLI:NL:HR:2025:763) that provides further guidance on the legal doctrine concerning the termination of continuing performance contracts.

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

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.