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Dutch Supreme Court approves interest deduction on loan from group treasury

Netherlands - March 7 2023 On 3 March 2023, the Dutch Supreme Court ruled that business reasons for a loan are given if the creditor performs a pivotal treasury function within…

Guido Bentveld, Dennis Heijtel, Joost van Helvoirt

ATAD3: European Parliament proposes favorable suggestions for fund managers

European Union - February 2 2023 ATAD3 will introduce a multi-level test to identify and combat entities with low or no substance (so-called ‘shells’). Entities…

Michiel Beudeker, Erik Kastrop, Frank van Kuijk, Jim Leijen, Margriet Lukkien, Bartjan Zoetmulder

Close of 2022: top legal & tax developments for fund managers

European Union - December 22 2022 As the year comes to a close, we thought it would be helpful to list the legal, regulatory & tax developments each Dutch fund manager should have on…

Roderik Boogaard, Vilmar Feenstra, Ruben den Hollander, Gianluca Kreuze, Marco de Lignie, Michaël Maters, Thomas Moolhuijsen, Joep Ottervanger

2022 - Important Dutch tax developments for the Investment Management industry

Netherlands - November 30 2022 As we're nearing the end of the year, we are pleased to offer you an overview of relevant developments and year-end attention points for the…

Michiel Beudeker, Erik Kastrop, Jim Leijen, Marco de Lignie, Jochem van der Wal, Bartjan Zoetmulder

Dutch Supreme Court refers case on Dutch interest deduction limitation to Court of Justice of the European Union for potential breach of EU law

Netherlands - September 9 2022 In its ruling of 2 September 2022, the Dutch Supreme Court asks the Court of Justice of the European Union (CJ) to clarify whether the Dutch interest…

Arco Bobeldijk, Joost van Helvoirt, Frederieke van de Langerijt, Dennis Schäfer, Rick van der Velden