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EU Member States reach agreement on Pillar Two

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

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).

Vertrouwen op voorlichting door de overheid

Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving.

Stibbe supports third IFA European Region Conference

Stibbe Amsterdam is supporting the third Regional IFA conference and is looking forward to welcoming IFA members in Amsterdam.

Stibbe contributes to Chambers Tax Controversy 2023

Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.

Corporate Tax Laws and Regulations 2023

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

Nieuw belastingverdrag tussen België en Nederland: gevolgen voor bedrijven en personen met grensoverschrijdende activiteiten

In deze podcast bespreken we enkele onderdelen uit het nieuwe belastingverdrag tussen België en Nederland en hoe deze van toepassing zijn op bedrijven en personen die grensoverschrijdende activiteiten verrichten.

Stibbe advises Azerion

Stibbe advises Azerion on its business combination with European FinTech IPO Company 1 B.V. (EFIC1), a SPAC listed on Euronext Amsterdam, pursuant to which Azerion will become a public company with an initial enterprise value of €1.3 billion.

Tax Controversy: Update July 2021

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

The response of the Dutch government to the G7 Tax initiative

On 14 June 2021 the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework.

Stibbe Tax webinar on Hybrid Entities

During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.

Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities

On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.

The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses

On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).

Stibbe advises Insight

Stibbe advises Insight Venture Partners on the acquisition of a minority stake in Dutch scale-up Trengo.

Private Equity in the Netherlands: Tax Update 2022

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

Fiscale ontwikkelingen

Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd.

Stibbe advises Insight Venture Partners

Stibbe advises Insight Venture Partners and its portfolio company Zone & Co on the acquisition of a 100% equity stake in Fast Four.

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.

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