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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.

Decree on tax classification of foreign entities published

On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

Coalition agreement - What are the changes for Private PRICAF?

Belgium’s coalition agreement aims to simplify Private PRICAF regulations, boosting venture capital. This article explores rising investor interest in establishing collective investment funds in Belgium and the potential impact of the regulatory changes.

Tax Alert: Update on VAT case law

In this Tax Alert, we address recent case law relating to VAT.

Stibbe assists AustralianSuper

Stibbe assisted AustralianSuper with its investment of €1.5 billion to acquire a significant minority stake in Vantage Data Centers Europe, Middle East and Africa (Vantage EMEA).

Stibbe named Belgium Indirect Tax Firm of the Year at the 2025 ITR EMEA Tax Awards

We are proud to announce that Stibbe has been recognised as Belgium Indirect Tax Firm of the Year at the ITR EMEA Tax Awards ceremony held last night in London.

Dutch tax insights in debt restructuring cases

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

Legal Considerations for Artificial Intelligence in the Life Sciences Sector

This blogpost explores the evolving legal landscape governing AI in life sciences, with a focus on medical device regulation, data protection and intellectual property.

Findings published from study into Dutch lucrative interest scheme – carried interest / sweet equity

The Dutch Government published findings from a study performed into the Dutch lucrative interest scheme, which scheme generally applies to carried interest / sweet equity arrangements of managers of private equity funds and their portfolio companies.

The Netherlands’ Budget Day 2025

On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures.

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.

Proposed amendments in the Dutch 2024 Tax Package related to ESG

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

BEFIT and TP Directive

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands

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.

Carly Baas

Junior Associate Amsterdam

Stibbe wins both Belgium and Netherlands Tax Disputes Firm of the Year Awards at ITR Award Ceremony

We are pleased to have been recognised as both Netherlands Tax Disputes Firm of the Year and Belgium Tax Disputes Firm of the Year at the annual International Tax Review Award Ceremony in London.

Stibbe secures Tax Firm of the Year title

We are pleased to have been recognized as both Netherlands Tax Firm of the Year and Belgium Tax Firm of the Year at the annual International Tax Review Award Ceremony in London.

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.

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