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2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market

The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.

Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

Huurprijsvermindering vanwege coronamaatregelen. Is dat mogelijk?

De economische gevolgen van de 'intelligente lockdown' beginnen voor de commerciële huursector langzaam zichtbaar te worden. Voorbeelden zijn een significante vraaguitval, gedwongen sluitingen en/of opgelegde exploitatiebeperkingen.

Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest

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.

The top five points for corporate borrowers to protect themselves against bank insolvency in Europe and elsewhere

Here are five steps that corporate borrowers can take to protect themselves against the fall-out of their financing banks’ insolvency.

Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions

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.

Tax Controversy Update February 2023

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.

Forewarned is forearmed: RPM still top of mind

The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.

Niet (meer) klagen over bestuurders

Jan-Maarten Schepel bespreekt de recente uitspraak van de Hoge Raad over de toepassing van de klachtplicht op bestuurdersaansprakelijkheid.

Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law

On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.

Stibbe advises Palex Medical

Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.

Stibbe advises Picnic

Stibbe advises Picnic on a strategic capital injection of 355 million euros from its shareholders to finance further expansion in Germany and France.

Stibbe represents municipalities The Hague and Dordrecht in cases concerning inadequate funding of tasks under the Participation Act

Stibbe provides legal assistance to The Hague, Dordrecht and several other municipalities in ongoing cases concerning inadequate central government funding for social assistance tasks.

Stibbe vertegenwoordigt gemeenten Den Haag en Dordrecht in zaken over de ontoereikende financiering van de Participatiewet

Stibbe staat Den Haag, Dordrecht en verschillende andere gemeenten bij in lopende zaken over ontoereikende financiering van de bijstandstaak door het Rijk. Dit is een van de taken die gemeenten in medebewind uitvoeren.

The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question?

The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.

Stibbe advises Hachette Livre on the acquisition of 999 Games

Stibbe has advised Hachette Livre, a subsidiary of Lagardère SA and the world's third-largest mainstream publishing group, on the acquisition of 999 Games, the leading distributor of board games in the Netherlands.

Employers beware: the Commission joins the ‘labour party’

Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for ‘job cartels’ with its first ever cartel in the labour market.

The Netherlands' Budget Day 2023

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

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