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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.

In the context of the coronavirus the Belgian tax authorities have issued aid measures concerning taxation with the aim of supporting enterprises and natural persons facing financial difficulties. This short read, provides an overview of these measures.

As noted in our Short Read of 31 March 2020, multiple states have been implementing travel restrictions and mandatory quarantines in an effort to stop the spread of the corona virus (COVID-19). Governments have also taken measures to mitigate the economic

The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.