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Tax Alert - Update regarding the Dutch lucrative interest scheme, measures tackling dividend stripping and fragmenting of real estate companies

The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies.

EFTA Court: end-use emissions must be assessed in an EIA before fossil fuel project approvals

The EFTA Court held that end-use emissions from oil and gas consumption are effects of extraction projects. Guan Schaiko and Sofie Ulrix analyse advisory opinion E-18/24 and the legal obligation to include Scope 3 emissions under the EIA Directive.

Termination Clauses and the Unacceptability Test: New Guidance from the Dutch Supreme Court

On 16 May 2025, the Dutch Supreme Court handed down a judgment (ECLI:NL:HR:2025:763) that provides further guidance on the legal doctrine concerning the termination of continuing performance contracts.

Stibbe advises Familiebedrijven Nederland

Recently, Stibbe advised Familiebedrijven Nederland on the admissibility of the Van Dijk/Erkens amendment under state aid law.

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