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Renteaftrek geweigerd wegens fraus legis in kader van overnamestructuur door private equity

Op 5 september 2025 wees de Hoge Raad een belangrijk arrest over de aftrekbaarheid van rente in een overnamestructuur. Centraal stond de vraag of, ondanks een...

Interest deduction denied due to fraus legis in the context of a private equity acquisition structure

On 5 September 2025, the Supreme Court rendered an important judgement on the deductibility of interest in an acquisition structure. The central question was...
European Commission eases procurement rules for defense and security services

European Commission eases procurement rules for defense and security services

The European Commission has proposed amendments to the procurement directives in the field of defence and security.The European Commission has issued a...

When may a secret government contract be awarded without competitive bidding?

A recent ruling by the District Court of The Hague held that the National Police did not have to put a contract out to tender because it had been declared...

Dutch Supreme Court Rulings on the application of the dividend withholding tax exemption in international holding structures

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...
Monitoring in Defence and Security

Defence & Security: Key considerations around increased investment in cybersecurity

A Europe-wide decision has recently been made to invest up to 5% of GDP in defence and related sectors. This means that significant funds will gradually be...
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