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Recent Dutch Tax Developments in M&A Transactions

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.

Debt or Equity? That Is Still a Dutch Tax Question

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine a recent tax ruling of the Dutch Supreme Court regarding the qualifications of instruments as debt or equity for Dutch tax purposes.

Aandachtspunten Wet bronbelasting 2021

Stephanie Kleefstra, Linde Respen en Maarten de Bruin bespreken hoe de Wet bronbelasting 2021 een rol kan spelen bij schuldherstructureringen.

Stibbe advises British American Tobacco

Stibbe has advised British American Tobacco regarding the sale of its Niemeyer factory in Groningen to MWPO.

Rules against deforestation: the effect and coming into effect of the Deforestation Regulation

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Regels tegen ontbossing: de werking en inwerkingtreding van de Ontbossingsverordening

Ontwikkelingen op het gebied van de nieuwe regelgeving over ontbossing. In dit blog bespreken wij de belangrijkste punten.

Stibbe assists BSTOR

Stibbe assisted BSTOR, a Belgian company specialising in the development and financing of utility-scale battery energy storage parks, in launching ESTOR-LUX II—a 100 MW / 270 MWh battery energy storage park in Aubange, Belgium.

Netherlands Chapter in Chambers Corporate Tax 2025

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to the Chambers Corporate Tax 2025 – Global Practice Guides.

The 2025 Spring Memorandum of the Dutch Ministry of Finance

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

Q&A document published on the new Dutch tax classification rules for (foreign) entities

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

Emily den Boer

Associate Amsterdam

Michael Molenaars

Partner Amsterdam

Wim Panis

Partner Brussels

Michiel Siemssen

Associate Amsterdam

Maxine Potargent

Associate Brussels

Neeltje Walgemoed

Senior Associate Amsterdam

Guan Schaiko

Partner Brussels

Bastiaan Schelstraete

Counsel Brussels

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