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Netherlands considers an exit levy proposal in response to corporate relocations

Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.

Kabinet wil schijnzelfstandigheid aanpakken

Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.

Stibbe contributes to Chambers Tax Controversy 2022

Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.

Update on Dutch rules on the classification of Dutch and foreign legal entities

On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.

Stibbe advises Firmenich on merger with DSM

Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich).

Restructuring & Insolvency in the Netherlands - 2022

Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.

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

Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes

On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.

Stibbe advises FL Entertainment

Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.

The Unshell directive and its impact on Dutch holding structures

Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

Stibbe advises SELP on the Dutch part of the acquisition of Tritax EuroBox assets worth €470 million

Together with Slaughter and May and CMS Germany, Stibbe has advised SEGRO European Logistics Partnership (SELP) on the purchase of a portfolio of six assets from Titanium Ruth Holdco Limited (formerly known as Tritax EuroBox plc).

Tax Controversy Netherlands: Update March 2024

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

Stibbe advises JP Morgan

Stibbe advises JP Morgan on a JP Morgan Growth Equity investment in cyber security firm Eye Security.

Stibbe advises Medios AG

Stibbe advises Medios on its acquisition of Ceban for around EUR 260 mio. Medios is a German pharmaceutical company listed on the Frankfurt stock exchange. Dutch Ceban prepares medicines for hospitals and pharmacies, also known as compounding.

Advocate General’s opinion on the Dutch anti-base erosion rules: will the approach in Lexel be revisited?

An opinion of Advocate General Emiliou of the Court of Justice of the European Union (CJEU) regarding a request for a preliminary ruling from the Dutch Supreme Court was published on 14 March.

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 advises EssilorLuxottica

Stibbe advises EssilorLuxottica on its mandatory public offer on the remaining shares in GrandVision.

Netherlands Chapter in Chambers: Tax Controversy 2024

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers: Tax Controversy 2024 in a chapter about Law and Practice in the Netherlands.

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