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Key markers on the Dutch Tax roadmap for 2023

In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

Proposed copyright tax reform feared to push investors abroad

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

Het nieuwe verbintenissenrecht: aandachtspunten voor de vastgoed- en bouwpraktijk

Op 1 januari 2023 treden boek 1 “algemene bepalingen” en boek 5 “verbintenissen” van het Burgerlijk Wetboek in werking. Dit artikel focust op een selectie van vernieuwingen die bijzondere relevantie hebben voor de vastgoed- en de bouwpraktijk.

Stibbe advised the shareholders of Mydibel on the sale to Clarebout

Stibbe advised the shareholders of Mydibel on the binding agreement relating to the sale of 100% of the shares in Mydibel to Clarebout. The deal is subject to competition approval and is expected to close in Q1 2023.

Brussels-Capital Region limits the indexation of retail leases as of 22 December 2022

On 21 December 2022, an ordinance regulating the limitation of the indexation of retail leases in the Brussels-Capital Region was published in the Belgian Official Gazette.

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.

MiCAR: an important step in regulation of crypto markets (status update)

On 21 december 2022, the dutch ministry of finance published a letter updating the dutch parliament on the status of the european markets in crypto assets regulation (micar).

The Stibbe Annual Debt Finance seminar will take place on 2 February 2023

Financial market headwinds: how (not) to deal with them? Specialists from our Banking & Finance practice will update you on current legal issues in the light of financial market headwinds.

Stibbe advised a group of finance parties on the debt refinancing of Diebold Nixdorf

Stibbe advised a group of finance parties as to matters of Dutch law on the refinancing of certain debt and on the provision of USD 400 million in new capital for Diebold Nixdorf.

Stibbe assisted the economic and financial instruments of the Walloon Region in their merger into Wallonie Entreprendre

Stibbe assisted the three economic and financial instruments of the Walloon Region in their merger into a new instrument called Wallonie Entreprendre (WE).

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).

Webinar “Towards circular administrative law”

During the Week of the Circular Economy, Valérie van 't Lam and Roos Bruijnsteen will walk you through the main developments in the field of circularity in environmental law.

Reform of the Belgian Building Material Index

In December 2022, the existing Belgian Building Material Index will be published for the last time. This article discusses the impact on ongoing construction contracts.

Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

Webinar 'Tax news for Private Equity and Venture Capital firms'

The NVP and Stibbe are organising the webinar 'Tax news for Private Equity and Venture Capital firms' on Tuesday 29 November from 16:00 to 17:15.

Webinar Sustainability Reporting: impact of the CSRD

The European Sustainability Reporting Standards (ESRS) will be submitted to the European Commission on 23 November 2022 – a milestone for sustainability reporting.

Meer ruimte voor termijnoverschrijding

De Afdeling bestuursrechtspraak van de Raad van State en het College van Beroep voor het bedrijfsleven bieden meer ruimte voor het aannemen van een verschoonbare overschrijding van bezwaar- en beroepstermijnen.

Preventieve zorgplicht uit artikel 13 Wbb vereist niet dat bodemverontreiniging in het geheel voorkomen dient te worden

Op grond van artikel 13 van de Wet bodembescherming (Wbb) geldt er een algemene zorgplicht die verplicht om bij (dreigende) bodemverontreiniging alle maatregelen te nemen die redelijkerwijs gevergd kunnen worden.

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