Meet Dirkzwager

Meet Dirkzwager, where legal and tax specialists provide integrated services. With offices in Arnhem and Nijmegen and more than 350 members of staff, Dirkzwager possesses specialist expertise in almost every field.
Knowledge

The most up-to-date specialist knowledge collected for you

Benefit from free articles on all contemporary fields of law and tax.

View articles

Draft Minimum Tax law 2024

On Monday 12 December 2022 the EU Member States reached an agreement about the EU wide implementation of the rules aimed at introducing a global minimum tax of 15% on profits of multinational enterprises. The Committee of Permanent Representatives approved the draft EU Directive prepared for this purpose and submitted it with the Council to be formally adopted in a further written procedure. The Directive provides for the European implementation of the initiative agreed on by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting in October 2021 as part of its “Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy”. Member States are required to implement the Directive into their national law by 31 December 2023 at the latest. The Netherlands was anticipating this and had already shared a draft Bill introducing an entirely new law, the Minimum Tax Law 2024 (“Wet minimumbelasting 2024”) for input from the general public in an online consultation. This blog summarizes key aspects of the Dutch implementation proposal and how multinationals should prepare.

Warranties and indemnities under Dutch law

Warranties and indemnities are often provided in the purchase agreement by the selling party for the benefit of the buying party in the context of a (share) transaction. What are warranties and indemnities and what is the difference between these two Dutch contractual provisions?

Creating knowledge

Sharing knowledge

Dirkzwager devotes considerable attention to sharing knowledge in the form of 100 substantive workshops and talks each year and the annual publication of more than 1,000 substantive articles on the innovative knowledge platform, Dirkzwager.nl. 

Thanks to a focus on multidisciplinary teams and the sharing of specialist knowledge, Dirkzwager’s specialists maintain a comprehensive, up-to-date overview of their disciplines. In this way we are able to ensure that our clients are provided with service effectively, promptly and cost-effectively. This also applies where international interests are involved.