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Integrated legal and tax advice

Loyens & Loeff offers top-level legal and tax advice for international businesses, financial institutions and government bodies. Thanks to our closely collaborating legal and tax practices, we have built up a unique and very solid position in the market. Different specialists tackle issues from different sides, offering you the best advice in the most efficient way. With about 1500 employees worldwide, consisting of about 400 tax experts and about the same number of legal experts, we are capable of effectively structuring and supervising both domestic and international matters. We provide services from our six Benelux offices and from our twelve branches based in the world's major financial centres.

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News

AIFMD update: Bill implementing the AIFMD in the Netherlands submitted to Parliament

Introduction
On 19 April 2012 the Ministry of Finance submitted a bill to Parliament implementing the Alternative Investment Fund Managers Directive (AIFMD) in the Netherlands (the Bill). The Bill will amend the Dutch Act on financial supervision (Wet op het financieel toezicht and FSA) the Dutch Civil Code (Burgerlijk Wetboek), the Dutch Economic Offences Act (De wet op de economische delicten) and several tax laws. The Bill follows the consultation on a legislative proposal for the impleme...

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Tax Flash: Santander Case

Refund of French Dividend Tax to Foreign Investment Funds

The Santander Case
On 10 May 2012, the European Court of Justice (“ECJ”) handed down its judgment in the Santander case (C-338/11). This break-through judgment is likely to have a major impact on the levying of withholding tax on dividends by EU Member States. The ECJ ruled that certain non-French mutual investment funds were entitled to a full refund of 25% French dividend tax withheld on French source portfolio dividends t...

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