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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.

Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

The importance of strategic-level engagement with sustainability matters in response to the CSRD should not be underestimated. This requires a shift in mindset from simply complying with regulations to considering sustainability as a key business issue.

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD).

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

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.

On Wednesday 19 January, a webinar took place concerning current affairs in the circular economy and administrative law. The webinar was held by the VMR Jong working group of the Environmental Law Association (Vereniging voor milieurecht Jong).

Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.

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

In the first year since the SAC came into force there have been 22 rulings by the ACC and the AT in which an advertisement has been tested against the SAC. This blog addresses the lessons that can be drawn from an analysis of these rulings.

A recent report of the AFM underlines its focus on monitoring SFDR compliance, signals tightening enforcement action against those lagging behind, and highlights a new phase of supervisory attention for clear, accurate and reliable SFDR disclosures.