Loyens & Loeff

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 1600 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 eleven branches based in the world's major financial centres.

News

Advocate General Kokott accepts restriction of crossborder losses

On 19 November 2009, Advocate General Kokott issued her Opinion in the proceedings before the European Court of Justice (ECJ) in the case of X Holding BV (case C-337/08). According to the A-G, the Netherlands is not obliged to allow a cross-border fiscal unity for Dutch corporate income tax purposes for the sake of horizontal carry-over losses. The A-G does, however, leave open the possibility that other advantages of the fiscal unity do have to be allowed to Netherlands parent companies of fore...

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Wetsvoorstel ‘Wijziging van de Successiewet 1956 en enige andere belastingwetten’ aangenomen door de Tweede Kamer (in Dutch)

Op 3 november 2009 is het wetsvoorstel ‘Wijziging van de Successiewet 1956 en enige andere belastingwetten’ aangenomen door de Tweede Kamer. De behandeling van dit voorstel door de Tweede Kamer heeft geleid tot een aantal aanpassingen ten opzichte van het oorspronkelijke wetsvoorstel. De belangrijkste wijzigingen die, na aanvaarding van het voorstel door de Eerste Kamer, ingaan per 1 januari 2010 bespreken wij hierna.

Partnerbegrip
In het oorspronkelijke wetsvoorstel was opgen...

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