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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.

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023.

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.

On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).

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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.

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.

Belgium’s coalition agreement aims to simplify Private PRICAF regulations, boosting venture capital. This article explores rising investor interest in establishing collective investment funds in Belgium and the potential impact of the regulatory changes.

In this Tax Alert, we address recent case law relating to VAT.

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.

The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.

On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution.

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.