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Vandaag (23 juni 2020) heeft de Eerste Kamer het wetsvoorstel tot implementatie van het UBO-register aangenomen. Wij verwachten dat de wet nu spoedig in werking kan treden.

In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D

The Minister of Economic Affairs and Climate Policy presented the ‘Government strategy on hydrogen’ (Kabinetsvisie Waterstof, also available in English) by means of a letter addressed to the Dutch House of Representatives (Tweede Kamer) on 30 March 2020.

The European Commission’s competition policy agenda stretches to 2024 and contains plans for many new or revised rules and guidelines.

The District Court Noord-Nederland recently allowed the trustees in bankruptcy of Northsea shrimp trading company Heiploeg to recover part of a EUR 27 million cartel fine from a former director.

The results of the European Commission’s evaluation of the Vertical Block Exemption Regulation (VBER) call for more clarity and convergence in the interpretation of certain (online) vertical restrictions.

The Act on confirmation of private restructuring plans – which introduces a framework allowing debtors to restructure their debts outside formal insolvency proceedings (the “Dutch Scheme“) – was adopted by the Dutch Senate on 6 October 2020.

Coronavirus measures are impacting many different areas of society and the economy. The European Emission Trading System (ETS) for CO2 emission allowances is also being affected.

The ACM worries that the use of algorithms may lead to the creation of cartels, or nudge consumers towards a purchasing decision that is not in their best interest.

On 12 July, the European Securities and Markets Authority ("ESMA") published a report on the status of licencing regimes of FinTech firms across the European Union ("EU").

On 18 January 2019, the Dutch Central Bank (De Nederlandsche Bank, "DNB") and the Netherlands Authority for the Financial Markets (Stichting Autoriteit Financiële Markten, the "AFM") published their joint advice recommending a Dutch national licensing reg

On 25 September 2020, the under minister of Finance released a draft legislative proposal open for public consultation until 23 October 2020. The draft legislative proposal includes a source taxation on profit distributions by Dutch companies to sharehold

In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands.

Op 10 juli 2019 is het Besluit aanwijzing organisaties van openbaar belang (Besluit) in het Staatsblad gepubliceerd.

Op 25 juni 2019 heeft de Eerste Kamer het wetsvoorstel tot wijziging van de Handelsregisterwet 2007 aangenomen.

On 9 July 2019, the Senate approved the bill on tax arbitration which implements the EU Directive on tax dispute resolution mechanisms in the European Union ("EU Directive on Tax Dispute Resolution") into Dutch national legislation. The bill will be publi

On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri