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Dutch Tax Aspects of Debt Restructurings

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars analyse key tax considerations related to restructurings in the Netherlands.

Tax Alert – Update Letter published on issues and solutions regarding the new definition of the FGR

On 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

The 2025 Spring Memorandum of the Dutch Ministry of Finance

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.

Daar is hij dan: het Conceptwetsvoorstel implementatie Richtlijn loontransparantie mannen en vrouwen

Op 26 maart 2025 is het conceptwetsvoorstel voor loontransparantie gepubliceerd. Dit wetsvoorstel introduceert nieuwe verplichtingen voor werkgevers, waaronder objectieve loonstructuren, transparantie en rapportage over loonkloof.

ESG risk management: developments in the Dutch and EU financial sector

What ESG risk rules are coming for EU/Dutch financial firms? DNB’s new climate risk Guide for insurers, pension funds, and payment firms aligns with EBA ESG Guidelines. This blog explains how both shape the future of EU ESG risk management.

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