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Wie is de UBO? De UBO-registratieverplichting en terugmeldverplichting nader beschouwd

Op 27 maart 2022 was het zover: uiterlijk op die datum moesten in Nederland opgerichte rechtspersonen en personenvennootschappen hun uiteindelijk belanghebbenden, oftewel hun ultimate beneficial owners, hebben geregistreerd in het UBO-register.

Stibbe advises Vereniging Aegon on the combination of Aegon’s Dutch operations with a.s.r.

Stibbe advises Vereniging Aegon on the combination of Aegon’s Dutch operations with a.s.r. The combination creates a leader in the Dutch pension, life, and non-life insurance markets.

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”).

Current developments in Dutch tax law

This Tax Alert provides an update on three relevant tax development.

Digital Markets Act: “with great power must come great responsibility”

The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic.

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.

Stibbe advises Focus Entertainment

Stibbe advises Focus Entertainment SA on the acquisition of a majority stake in WW1 Game Series.

Stibbe office building in Amsterdam acquires BREEAM ‘In Use’ certificates

We are proud to have been awarded the BREEAM ‘In Use’ Asset Performance (excellent), Building Management (excellent) and Occupier Management (very good) certificates, in recognition of our ambition to improve the sustainability of our office building.

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.

The Netherlands' Budget Day 2022

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

Belangrijke informatie Stibbe N.V.

The long and (un)winding road of ‘killer acquisition’ Illumina/Grail

Crystal ball gazing into prospective innovation rat races when assessing vertical mergers may soon be all in a day’s work for the European Commission. Innovation was a recurring theme in the Commission’s handling of the Illumina/Grail deal.

Google Android-ruling: Commission flunks AEC test once again

The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector.

Sense and sensibility in sustainability collaborations

The ACM’s push for companies to come forward for an antitrust blessing of their sustainability solutions is paying off. The ACM has again given informal guidance to companies wishing to make sustainability agreements.

Privacy settings in third party conferencing

Stibbe advises Sappi

We are very pleased Stibbe is advising Sappi Limited (Sappi) in relation to the contemplated sale and carve-out transaction involving Sappi’s graphic paper mills in Maastricht.

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