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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.

We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025.

Nous sommes fiers d'annoncer la promotion de Sophie Brenard (Corporate/M&A), Charlotte Mortiaux (Employment, Benefits & Pensions) et Christophe Martin-Raynaud (Tax) en tant que Counsels, à partir du 1er janvier 2025.

We kondigen met trots de promoties aan van Sophie Brenard (Corporate/M&A), Charlotte Mortiaux (Employment, Benefits & Pensions) en Christophe Martin-Raynaud tot Counsel, met ingang van 1 januari 2025.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars provide a detailed analysis of recent tax developments in Dutch regulations concerning entity classification and anti-base-erosion rules.

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.

Zoya Zalmai and Thijs van Vliet contributed to the commentary on the Dutch Minimum Tax Act 2024 published in the online Dutch tax database NDFR.

The Global Legal Insights - Corporate Tax 2024 guide is now available. Michael Molenaars, Reinout de Boer, Maurits van Dijk and Ashley Peeters are its contributing authors.

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.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars explain the key markers of the 2024 Dutch Tax Package and provide an overview of the tax developments expected in 2024/2025 and how these may affect international businesses.

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.

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.

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

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.

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.

What does the fund registration process involve, e.g., what documents are required to be filed? What are the consequences for failing to register a fund that is required to be registered in Dutch jurisdiction? Or, What are the types of entities that can b

What duties and potential liabilities should the directors/managers have regard to when managing a company in financial difficulties? Is there a specific point at which a company must enter a restructuring or insolvency process?