269 results Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year Safeguarding legal privilege: better safe than sorry? The European Court of Justice recently ruled that the European Commission does not have to take additional precautionary measures to respect the right of legal professional privilege when conducting a new dawn raid at the same company. FAQ: What to do in case of administrative supervision? Dutch supervisory bodies regularly use inspections to carry out administrative supervision. Third-party effect of exoneration clauses in commercial contracts Under Dutch law, the general principle is that contracts only have legal effects for the contracting parties themselves. In principle, contracts have no legal effects for third parties. Negotiating a contract under conditions; subject to approval In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause. Negotiating a contract under conditions; subject to signature In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.” Large Dutch multinationals endorse tax governance code Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals. Dutch Data Protection Authority publishes new fining policy The Dutch Data Protection Authority ("DPA") has published its new Fining policy for Administrative Fines. Getting the Deal Through - Private M&A 2023: The BeNeLux chapters A team of Stibbe lawyers from our Brussels, Luxembourg and Amsterdam offices have authored the BeNeLux sections of the Private M&A 2023 chapters published by Lexology Getting the Deal Through. Belgian Court of Cassation balances right to privacy with right to information In a recent judgement of 18 October 2022, the Belgian Court of Cassation has weighed the fundamental right to privacy against the equally fundamental right to information and freedom of expression. Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act. Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance. The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”). Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022. EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. Extended access to electronic data for the Belgian Competition Authority The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers. Spooked no more: antitrust safe harbour for solo self-employed persons The Commission’s guidelines on collective agreements clarify the manoeuvre room solo self-employed persons have under the competition rules to collectively boost their working conditions. A Directive on platform work working conditions is on the way. Pieter Schütte and Paul Vestering attend the annual Corporate Governance Conference of the IBA Pieter Schütte and Paul Vestering will be attending the 7th edition of the annual Corporate Governance Conference of the IBA on 19 and 20 September in Frankfurt, Germany. Pagination Previous page Page 12 Current page 13 Page 14 Page 15 Next page
Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year
Safeguarding legal privilege: better safe than sorry? The European Court of Justice recently ruled that the European Commission does not have to take additional precautionary measures to respect the right of legal professional privilege when conducting a new dawn raid at the same company.
FAQ: What to do in case of administrative supervision? Dutch supervisory bodies regularly use inspections to carry out administrative supervision.
Third-party effect of exoneration clauses in commercial contracts Under Dutch law, the general principle is that contracts only have legal effects for the contracting parties themselves. In principle, contracts have no legal effects for third parties.
Negotiating a contract under conditions; subject to approval In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause.
Negotiating a contract under conditions; subject to signature In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.”
Large Dutch multinationals endorse tax governance code Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.
Dutch Data Protection Authority publishes new fining policy The Dutch Data Protection Authority ("DPA") has published its new Fining policy for Administrative Fines.
Getting the Deal Through - Private M&A 2023: The BeNeLux chapters A team of Stibbe lawyers from our Brussels, Luxembourg and Amsterdam offices have authored the BeNeLux sections of the Private M&A 2023 chapters published by Lexology Getting the Deal Through.
Belgian Court of Cassation balances right to privacy with right to information In a recent judgement of 18 October 2022, the Belgian Court of Cassation has weighed the fundamental right to privacy against the equally fundamental right to information and freedom of expression.
Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.
Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.
The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.
Extended access to electronic data for the Belgian Competition Authority The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers.
Spooked no more: antitrust safe harbour for solo self-employed persons The Commission’s guidelines on collective agreements clarify the manoeuvre room solo self-employed persons have under the competition rules to collectively boost their working conditions. A Directive on platform work working conditions is on the way.
Pieter Schütte and Paul Vestering attend the annual Corporate Governance Conference of the IBA Pieter Schütte and Paul Vestering will be attending the 7th edition of the annual Corporate Governance Conference of the IBA on 19 and 20 September in Frankfurt, Germany.