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The banking environment is constantly evolving. Financing solutions are multiplying, and legal implications related to financial products are becoming more complex. Due to the ever changing economic, political, environmental and regulatory worlds, financial markets will continue to challenge us in the years ahead.
We keep track of the developments and help you to navigate the increasingly complex debt and financial markets. We also go a step further - guiding you in identifying opportunities and innovative ways to access the funding most suitable for you, whilst also managing risk. It is our job to stay ahead of these changes for you, allowing you to stay focused on your core business.
A collection of insightful breakfast sessions covering a variety of private equity-related topics. The series of breakfast sessions will be led by experts from Loyens & Loeff in collaboration with external industry professionals. Our goal is to offer you valuable insights into current issues, trends and developments in the world of private equity and fund management.
Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy and law makers. The broadly supported awareness of Environmental, Social and Governance (ESG) objectives is reflected in many international voluntary standards as well as in an increasing number of European regulations.
Over the past few years, interest organisations are increasingly initiating court cases against various parties in order to mitigate (dangerous) climate change.
On 22 March 2024 the Luxembourg regulator (the CSSF) released its supervisory priorities in the area of sustainable finance.
In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation. The EU and OECD have provided tax authorities with various instruments such as the Anti-Tax Avoidance Directive (ATAD) and the Multilateral Instrument. The judgements handed down by the CJEU on the Danish cases have also set an important precedent.
However, since entities with no minimal substance and economic activity are supposedly still used for improper tax purposes, the European Commission recently issued a new proposal (ATAD 3). It is highly recommended that taxpayers already assess the possible impact of the proposal and consider opportunities for strengthening their local footprint and/or restructuring.
In this update, our specialists inform you about relevant current tax developments and trends in the Netherlands, Belgium, Luxembourg and Switzerland that have an impact on MNEs.
Recently, the European Parliament (EP) almost unanimously adopted an opinion suggesting changes to the draft anti-shell Directive (ATAD3).
Addressing the tax challenges of the digitalizing economy has become a priority within the OECD as well as within the EU. Both the OECD and the EU have launched proposals and developments follow each other rapidly.
On 18 December 2023, the OECD released further Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of Pillar Two).
Pillar One’s Amounts A and B and the Dutch position on this matter as recently expressed by the State Secretary of Finance in a letter sent to Parliament.
We invest in expertise in new and developing areas of law and combine our transactional skills with regulatory expertise in the different sectors such as Energy, Infrastructure, Real Estate, Automotive, Aviation and Healthcare. Our varied client portfolio includes national and international financial institutions, investment funds and firms, insurance companies, financial advisers, pension funds and corporates.
We offer a one-stop shop in relation to all transactional, regulatory and tax aspects of our clients’ questions and can combine extensive experience in all our home markets. This integrated approach provides them with the best possible solutions. We can therefore also assist you with integrated advice on EU legislation, providing you with more than just a local perspective.
