59 results Hoe verder na Remkes en Porthos? Minister presenteert stikstofplannen voor de korte en lange termijn Op 25 November 2022 zette minister Van der Wal in een omvangrijke Kamerbrief de stikstofplannen uiteen. In dit blog bespreken wij de hoofdlijnen van de kabinetsaanpak op de korte en lange termijn. Navigate the Belgian legal real estate landscape with confidence: your 2023 real estate guide is out The 2023 Belgian legal real estate guide covers most legal topics you will encounter as an investor in or developer of Belgian real estate, taking into account the latest legal reforms. Order your complementary copy now. 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. FAQ: Wat houdt de energiebesparingsverplichting op grond van het Activiteitenbesluit milieubeheer vandaag de dag in en welke wijzigingen gelden per 1 juli 2023? Op dit moment verplicht artikel 2.15 Activiteitenbesluit drijvers van zogenoemde type A en type B inrichtingen om alle energiebesparende maatregelen te treffen met een terugverdientijd van vijf jaar of minder. 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). Corporate social responsibility for Dutch companies: from B Corp to BVm Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels. 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: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen. Nieuwe hernieuwbare energierichtlijn: wijzigingen inzake garanties van oorsprong, vergunningen en RFNBO’s Op 20 november 2023 trad richtlijn (EU) 2023/2413 tot herziening van de Hernieuwbare Energierichtlijn (EU) 2018/2001 (“RED III”) in werking. De lidstaten krijgen 18 maanden om RED III om te zetten. EU institutions agree on Corporate Sustainability Due Diligence Directive: what to expect? On 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Diligence Directive (“CSDDD”). Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published. ESG and potential director’s liability: taking the lead in the transition to more sustainable business operations There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations. The EU Corporate Sustainability Due Diligence Directive In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD). 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. Paper Dutch Transformation Forum: New value in a new sustainable future Anna Collignon, Marieke Driessen, Valérie van ‘t Lam, Martin In de Braekt and Tom Barkhuysen authored a short paper included in Dutch Transformation Forum’s publication on the road to a sustainable future. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Hoe verder na Remkes en Porthos? Minister presenteert stikstofplannen voor de korte en lange termijn Op 25 November 2022 zette minister Van der Wal in een omvangrijke Kamerbrief de stikstofplannen uiteen. In dit blog bespreken wij de hoofdlijnen van de kabinetsaanpak op de korte en lange termijn.
Navigate the Belgian legal real estate landscape with confidence: your 2023 real estate guide is out The 2023 Belgian legal real estate guide covers most legal topics you will encounter as an investor in or developer of Belgian real estate, taking into account the latest legal reforms. Order your complementary copy now.
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.
FAQ: Wat houdt de energiebesparingsverplichting op grond van het Activiteitenbesluit milieubeheer vandaag de dag in en welke wijzigingen gelden per 1 juli 2023? Op dit moment verplicht artikel 2.15 Activiteitenbesluit drijvers van zogenoemde type A en type B inrichtingen om alle energiebesparende maatregelen te treffen met een terugverdientijd van vijf jaar of minder.
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).
Corporate social responsibility for Dutch companies: from B Corp to BVm Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.
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: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.
Nieuwe hernieuwbare energierichtlijn: wijzigingen inzake garanties van oorsprong, vergunningen en RFNBO’s Op 20 november 2023 trad richtlijn (EU) 2023/2413 tot herziening van de Hernieuwbare Energierichtlijn (EU) 2018/2001 (“RED III”) in werking. De lidstaten krijgen 18 maanden om RED III om te zetten.
EU institutions agree on Corporate Sustainability Due Diligence Directive: what to expect? On 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Diligence Directive (“CSDDD”).
Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.
ESG and potential director’s liability: taking the lead in the transition to more sustainable business operations There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations.
The EU Corporate Sustainability Due Diligence Directive In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD).
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.
Paper Dutch Transformation Forum: New value in a new sustainable future Anna Collignon, Marieke Driessen, Valérie van ‘t Lam, Martin In de Braekt and Tom Barkhuysen authored a short paper included in Dutch Transformation Forum’s publication on the road to a sustainable future.