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Corporate & M&A
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19 September 2025 -
Op 5 september 2025 wees de Hoge Raad opnieuw een relevant arrest over de aftrekbaarheid van rente in een overnamestructuur. Centraal stond de vraag of,...
Article
Corporate & M&A
Interest deduction denied due to fraus legis in the context of a private equity acquisition structure
19 September 2025 -
On 5 September 2025, the Supreme Court rendered another relevant judgement on the deductibility of interest in an acquisition structure. The central question...
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Dutch Supreme Court Rulings on the application of the dividend withholding tax exemption in international holding structures
14 August 2025 -
On 18 July 2025 the Dutch Supreme Court issued two rulings regarding the withholding tax exemption for dividends. Both cases concerned the question of whether...
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Tax
Key highlights from the Tax Plan 2024
8 November 2024 -
On Tuesday, September 19, 2023 (Budget Day), the outgoing Dutch Minister of Finance revealed the Tax Plan 2024 in which several tax measures were announced....
Article
Tax
European corporate income tax base – BEFIT
8 November 2024 -
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals (“BEFIT”) aims to improve efficiency for both corporate...
