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Proposed copyright tax reform feared to push investors abroad

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

Pillar Two – a new reality for the tax position of MNEs

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

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.

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.

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.

Voorstel tot wijziging van het Europees emissiehandelssysteem (ETS) in het kader van Fit-for-55

Een van de onderdelen van het Fit-for-55 klimaatpakket is een herziening van het Europees emissiehandelssysteem (ETS) waardoor ook het ETS bijdraagt aan het reductiedoel van 55% minder broeikasgassen in 2030 ten opzichte van 1990.

Toenemende sturing op vestigingslocaties datacenters

De impact van de booming datacentermarkt brengt Nederlandse gemeenten en provincies ertoe datacenterbeleid en paraplubestemmingsplannen vast te stellen om te sturen op vestigingslocaties.

Rijkscoördinatieregeling van toepassing op landelijke infrastructuur voor het transport van waterstofgas

Waterstofgas zal een belangrijke rol spelen in de energietransitie. Dit vergt een landelijke infrastructuur voor het transport en de opslag van waterstofgas.

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

Staatssteun, bestaanszekerheid en globalisering

Deze blog gaat over de rol van het staatssteunrecht bij vraagstukken zoals bestaanszekerheid en de mondiale concurrentieverhoudingen. Hierbij worden ontwikkelingen zoals de oproep van industriële sectoren voor een European Industrial Deal betrokken.

Anaïs Bracqbien

Senior Associate Luxembourg

Tax Alert: New Dutch government announces tax measures

On Thursday 16 May 2024, the four political parties (forming the new Dutch government) which have been negotiating for the past several months came to an agreement (Hoofdlijnenakkoord 2024) in which their plans and policies are laid down.

Luxembourg Draft Law proposes welcome tax clarifications and new provisions

On 23 May 2024, the Luxembourg Minister of Finance presented a new draft law to Parliament, packed with notable tax provisions.

Luxembourg Tax Measures 2025

On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications.

Christophe Martin-Raynaud

Counsel Luxembourg

Een halfslachtige vrijstelling voor de bouw en een ambitieuze (?) omgevingswaarde

Ongeveer anderhalf jaar nadat de Afdeling bestuursrechtspraak van de Raad van State een streep door het Programma Aanpak Stikstof zette, heeft de regering het wetsvoorstel voor de Wet stikstofreductie en natuurverbetering ingediend bij de Tweede Kamer.

Kroniek van het Europese Aanbestedingsrecht

Net als voorgaande jaren verzorgt Stibbe de kroniek van het Europese aanbestedingsrecht in het Tijdschrift voor Bouwrecht.

Report of advisory committee on taxation of multinationals in the Netherlands

The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020).

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