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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.

Draft bill published to exclude RETT concurrence exemption for share deals

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps

In this Tax Alert we briefly discuss three recent tax developments.

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.

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.

Proposal to amend European Emission Trading Scheme (ETS) in context of Fit-for-55

One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990.

Tax Controversy: Update July 2021

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

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

Tax Controversy Netherlands: Update March 2024

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. 

Private Equity in the Netherlands: a Tax Update

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

Stibbe strengthens Corporate, Employment and Tax practices with three Counsel appointments

We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025.

Rent reduction based on Dutch government coronavirus measures: possible or not?

The economic consequences of the 'intelligent lockdown' for the commercial rental sector are slowly becoming visible. Examples of these consequences include a considerable drop in demand, forced closings, and government-imposed operating limitations.

Construction sector and corona: on the brakes unnecessarily?

Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten

Stibbe boosts service offering in Luxembourg with new partners and counsel for asset management/funds and corporate & finance

Stibbe reinforces its corporate & finance and asset management/funds practices in Luxembourg with the hire of Bernard Beerens, Audrey Jarreton, Edouard d’Anterroches, Victorien Hémery, and Dayana Bert.

Legislative proposal on changes to the Dutch CIT fiscal unity made public

On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n

Stibbe advises Aedifica

Stibbe advised Aedifica on its secondary share listing on Euronext Amsterdam. Trading started on 7 November 2019.

On the Board room agenda: ESG & sustainability risks and opportunities throughout the supply chain

When handled properly, ESG and sustainability create opportunities for companies in the real estate sector to make their business model future proof
and to benefit the bottom line. ESG has thus become an important driver for business considerations.

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

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.

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