CSR - Partnerships

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.

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).

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?

On April 9, 2025, the European Commission (EC) presented its new AI Continent Action Plan (the ‘Plan’), setting out a strategic agenda to accelerate the adoption and development of AI throughout the EU.

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.

On 31 January 2025, Belgium's Government Agreement for 2025-2029 was published, focusing on strengthening competition, safeguarding tech expertise, and increasing subsidy transparency. However, more steps are needed to define practical implementation.

Belgium’s coalition agreement aims to simplify Private PRICAF regulations, boosting venture capital. This article explores rising investor interest in establishing collective investment funds in Belgium and the potential impact of the regulatory changes.

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.

On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).

In this Tax Alert, we address recent case law relating to VAT.

The ink on the Digital Market Act has barely dried, but fast-evolving digital developments already have competition authorities calling for new tools. Is Big Tech not kept in check by the DMA, the antitrust rules and the EU Merger Regulation after all?

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

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.