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In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars explain the key markers of the 2024 Dutch Tax Package and provide an overview of the tax developments expected in 2024/2025 and how these may affect international businesses.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine a recent tax ruling of the Dutch Supreme Court regarding the qualifications of instruments as debt or equity for Dutch tax purposes.

The Rotterdam District Court has annulled the Dutch Minister’s very first clearance of a blocked merger (between postal operators PostNL and Sandd), on grounds of public interest.

As of 10 March 2021, many financial market participants and financial advisers will be subject to new disclosure obligations following the entry into force of the EU Sustainable Finance Disclosure Regulation (SFDR) on 29 December 2019.

Today (23 June 2020), the Dutch Senate adopted the bill to implement the Dutch Ultimate Beneficial Owner (''UBO'') register (''UBO register''). We expect the Act to enter into force soon.

The economic consequences of the 'intelligent lockdown' for the commercial rental sector are slowly becoming visible. Examples of these consequences include a considerable drop in demand, forced closings, and government-imposed operating limitations.

The public consultation on the Industry Carbon Tax Act (Wet CO2-heffing industrie) began on 24 April 2020. The government has already announced the carbon tax in the Climate Agreement.

Dutch law provides for an extension of the limitation period in relation to claims that were “deliberately hidden” from the creditor (article 3:321 (f) Dutch Civil Code).

This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d

Companies claiming abuse of dominance in civil proceedings have their work cut out for them, as demonstrated by a ruling of the Amsterdam Court of Appeal. Real estate association VBO had accused dominant online platform Funda of favouritism. However, in l

There may soon be a new competition tool available to tackle structural competition concerns in dynamic tech and platform markets. Until then, competition authorities resort to existing tools to deal with these markets.

The Dutch competition authority (A

Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19.

Alike other European countries, Luxembourg has adopted, in the context of the Covid-19 state of crisis, temporary measures. extended deadlines for filing and publishing financial data for commercial companies and regulated entities, among others.

On 1 April 2020, the Temporary Emergency Bridging Measure to Preserve Employment ("NOW") was published. Since 6 April 2020, employers can apply for a wage subsidy under the NOW.