276 results The era of FDI screenings kicks off in Belgium The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests. EU merger guidelines review: catching up with the times? A potential major overhaul of EU merger control review began on 8 May 2025. Time for stakeholders to speak up about whether and particularly how the European Commission should incorporate wider strategic or societal objectives into its merger assessments. Commission steers market definition to the 21st century Companies have a new and improved tool for the competitive assessment of their conduct and intended acquisitions. The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement. The ACM hits the ground running in its 2025 priorities The ACM will, possibly as a prelude to an upcoming New Competition Tool, launch market investigations into five sectors. Companies are well-advised to prepare for upcoming market investigations and potential solutions for identified market failures. Abuse: an access request you can’t refuse? The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance. 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. 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. 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). Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published. First AI law firm in The Netherlands? Garfield AI just became England’s first approved AI law firm. The purely AI-based firm is a specialised debt-recovery ‘litigation assistant’ that guides users through every step of a small-claims action. Could the Netherlands follow? Stibbe advises Aquafin Stibbe successfully assisted Aquafin with the entire procurement and contracting process for the development of a new sludge treatment installation. Greenwashing in the EU financial markets: sustainable finance status update The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such? The future of nuclear power in the Netherlands (part 2): Borssele preferred site for two new nuclear power plants On 9 December 2022, Minister Jetten for Climate and Energy presented to the Second Chamber of the House of Representatives his further elaboration of the coalition agreement's intentions on nuclear energy. Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments. Q&A document published on the new Dutch tax classification rules for (foreign) entities The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities. Decree on tax classification of foreign entities published On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes. Developments in DMA land: EU tags Big Tech as first Gatekeepers The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA). Revised Dutch Corporate Governance Code published The Dutch Corporate Governance Code Monitoring Committee (the Committee) adopted the revised Dutch Corporate Governance Code (the 2022 Code) on 20 December 2022. Pagination Previous page Page 12 Current page 13 Page 14 Page 15 Next page
The era of FDI screenings kicks off in Belgium The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests.
EU merger guidelines review: catching up with the times? A potential major overhaul of EU merger control review began on 8 May 2025. Time for stakeholders to speak up about whether and particularly how the European Commission should incorporate wider strategic or societal objectives into its merger assessments.
Commission steers market definition to the 21st century Companies have a new and improved tool for the competitive assessment of their conduct and intended acquisitions. The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement.
The ACM hits the ground running in its 2025 priorities The ACM will, possibly as a prelude to an upcoming New Competition Tool, launch market investigations into five sectors. Companies are well-advised to prepare for upcoming market investigations and potential solutions for identified market failures.
Abuse: an access request you can’t refuse? The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance.
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.
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.
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).
Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.
First AI law firm in The Netherlands? Garfield AI just became England’s first approved AI law firm. The purely AI-based firm is a specialised debt-recovery ‘litigation assistant’ that guides users through every step of a small-claims action. Could the Netherlands follow?
Stibbe advises Aquafin Stibbe successfully assisted Aquafin with the entire procurement and contracting process for the development of a new sludge treatment installation.
Greenwashing in the EU financial markets: sustainable finance status update The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such?
The future of nuclear power in the Netherlands (part 2): Borssele preferred site for two new nuclear power plants On 9 December 2022, Minister Jetten for Climate and Energy presented to the Second Chamber of the House of Representatives his further elaboration of the coalition agreement's intentions on nuclear energy.
Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments.
Q&A document published on the new Dutch tax classification rules for (foreign) entities The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.
Decree on tax classification of foreign entities published On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.
Developments in DMA land: EU tags Big Tech as first Gatekeepers The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA).
Revised Dutch Corporate Governance Code published The Dutch Corporate Governance Code Monitoring Committee (the Committee) adopted the revised Dutch Corporate Governance Code (the 2022 Code) on 20 December 2022.