241 results Additional Dutch tax measures to provide relief for economic impact corona crisis Further to the measures already announced on 12 March 2020, the Dutch government earlier this week announced additional extraordinary measures (both tax and non-tax related) to mitigate the economic impact of the corona crisis. Below we will summarize som Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met. Tapping the Equity Capital Markets in Times of Economic Uncertainty This short note discusses a few thoughts for Dutch issuers that are considering a capital raise in order to strengthen their balance sheet, with or without the need to publish a prospectus. Although the markets for equity issuances are currently by and la Business loan guarantee scheme (Garantie ondernemingsfinanciering (GO)) Under the Business Loan Guarantee Scheme (Garantie Ondernemingsfinanciering, GO) (the "GO-scheme") the Dutch State guarantees up to 50% (recently updated to 90% as part of coronavirus measures) of the principal amount of eligible facilities made available Construction sector and corona: on the brakes unnecessarily? Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten Dutch Tax Aspects of Debt Restructurings In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars analyse key tax considerations related to restructurings in the Netherlands. Termination clauses in agreements and Dutch standards of reasonableness and fairness How can a party terminate an agreement? With the exception of certain specific agreements (i.e. employment or rent), the Dutch Civil Code (DCC) does not provide rules on termination as such. Chambers Tax Controversy 2025 Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers Tax Controversy 2025 in a chapter about Tax Law and Practice in the Netherlands. Cas Michiels Senior Associate Amsterdam Mass Litigation Services & Experience Dutch Financial Regulators recommend a Dutch national licensing regime for crypto exchange platforms and crypto wallet providers 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 Masterclass: e-signature and electronic identifiers Stibbe is organising a Masterclass on 26 September 2019 in Amsterdam on the subject of e-signature and electronic identifiers. This Masterclass will cover the legal framework and focus especially on the numerous possibilities for applying the various elec The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands. Consultation Document new Dutch Tax group regime released A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime. Initial guidance from the Dutch State Secretary of Finance on the "Danish Cases" relating to beneficial ownership On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and b Arbitral award obligating Ecuador to prevent enforcement of USD 8.6 billion order does not violate public order Due to environmental damage as a result of oil extraction in the Ecuadorian Amazon, oil company Chevron was ordered to pay USD 8.6 billion to Ecuadorian citizens. Tax Alert - Further guidance on revised Dutch tax ruling practice On 23 April 2019 the Dutch State Secretary of Finance has published a draft decree (the "Decree") and further guidance on the revised Dutch tax ruling practice for tax rulings with an international character ("international tax rulings"), expected to beco Handbook on the Netherlands Commercial Court published To coincide with the opening of the Netherlands Commercial Court, Matthijs Kuijpers of Stibbe Amsterdam has released the handbook on this new court setting out all relevant information concerning this new international court and what it may offer parties Pagination Previous page Page 4 Current page 5 Page 6 Page 7 Next page
Additional Dutch tax measures to provide relief for economic impact corona crisis Further to the measures already announced on 12 March 2020, the Dutch government earlier this week announced additional extraordinary measures (both tax and non-tax related) to mitigate the economic impact of the corona crisis. Below we will summarize som
Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met.
Tapping the Equity Capital Markets in Times of Economic Uncertainty This short note discusses a few thoughts for Dutch issuers that are considering a capital raise in order to strengthen their balance sheet, with or without the need to publish a prospectus. Although the markets for equity issuances are currently by and la
Business loan guarantee scheme (Garantie ondernemingsfinanciering (GO)) Under the Business Loan Guarantee Scheme (Garantie Ondernemingsfinanciering, GO) (the "GO-scheme") the Dutch State guarantees up to 50% (recently updated to 90% as part of coronavirus measures) of the principal amount of eligible facilities made available
Construction sector and corona: on the brakes unnecessarily? Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten
Dutch Tax Aspects of Debt Restructurings In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars analyse key tax considerations related to restructurings in the Netherlands.
Termination clauses in agreements and Dutch standards of reasonableness and fairness How can a party terminate an agreement? With the exception of certain specific agreements (i.e. employment or rent), the Dutch Civil Code (DCC) does not provide rules on termination as such.
Chambers Tax Controversy 2025 Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers Tax Controversy 2025 in a chapter about Tax Law and Practice in the Netherlands.
Dutch Financial Regulators recommend a Dutch national licensing regime for crypto exchange platforms and crypto wallet providers 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
Masterclass: e-signature and electronic identifiers Stibbe is organising a Masterclass on 26 September 2019 in Amsterdam on the subject of e-signature and electronic identifiers. This Masterclass will cover the legal framework and focus especially on the numerous possibilities for applying the various elec
The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands.
Consultation Document new Dutch Tax group regime released A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime.
Initial guidance from the Dutch State Secretary of Finance on the "Danish Cases" relating to beneficial ownership On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and b
Arbitral award obligating Ecuador to prevent enforcement of USD 8.6 billion order does not violate public order Due to environmental damage as a result of oil extraction in the Ecuadorian Amazon, oil company Chevron was ordered to pay USD 8.6 billion to Ecuadorian citizens.
Tax Alert - Further guidance on revised Dutch tax ruling practice On 23 April 2019 the Dutch State Secretary of Finance has published a draft decree (the "Decree") and further guidance on the revised Dutch tax ruling practice for tax rulings with an international character ("international tax rulings"), expected to beco
Handbook on the Netherlands Commercial Court published To coincide with the opening of the Netherlands Commercial Court, Matthijs Kuijpers of Stibbe Amsterdam has released the handbook on this new court setting out all relevant information concerning this new international court and what it may offer parties