As in previous years, in 2023 Dirkzwager has again been listed in the prestigious Chambers Europe Guide, the European guide issued by the research organisation, Chambers and Partners. Based on an objective study and interviews with clients and peers, every year Chambers and Partners draws up a list of key departments and lawyers in each field of law.
Our DFA practice lawyers provide advice to businesses on franchising agreements. We also help our clients avoid disputes or – in the worst case – to resolve them.
Our DFA practice lawyers provide advice to businesses on agency agreements. We also help our clients avoid disputes or – in the worst case – to win them.
Non fungible tokens (NFT’s) are increasingly popular among artists who trade their art digitally. In this context, the use of well-known brands in NFT’s, as part of digital artworks, is also taking off and raised the question on how trademark law might apply to the tokens. In a recent lawsuit at the federal court of New York over the use of Hermès bags in NFT’s, the New York jury ruled on this topic.
Ronald van Wetering will be starting as Dirkzwager’s managing director on 1 March 2023. This marks the completion of the management board of the largest legal practice outside the Randstad conurbation, which also comprises the partners, Selma van Ramele and Ernst-Jan van de Pas.
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 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?
As of 1 January 2023, certain digital platform operators are required to collect, verify and report information of sellers on their platform to the tax authorities. The tax authorities will automatically exchange the reported information with other tax authorities of EU member states. These new requirements follow from an amendment of the EU directive on administrative cooperation in the field of taxation (DAC7).
In the previous blogs in the blog series, we discussed in a nutshell which pension scheme applies, becomes or remains applicable after a transfer of undertaking. But who will implement that scheme? Must the buyer continue to work with the seller's original pension provider or may they switch? These are important questions, because switching to another pension administrator, whether or not forced, can have major consequences for the costs. In this fifth blog we will address this issue.
In the blog series Pension in Takeovers we discuss the various pension related aspects that are involved in a merger or acquisition. The legal regime and the importance of the due diligence process have already been discussed.
In blog two of this blog series on pensions in takeovers, we discussed the statutory regime in the event that the takeover qualifies as a transfer of undertaking. Specific statutory provisions have been formulated for pensions in the context of a transfer of undertaking. In this third blog we will elaborate on this in more detail, explaining the various situations that may arise and their consequences.
