Loyens & Loeff

Integrated legal and tax advice

Is your question of a legal or tax nature, or both? What are the legal consequences of a particular tax structure and vice versa? More and more companies, financial institutions, governments and individuals are discovering the benefits of customised integrated advice.

Full-service practice

As a leading firm, Loyens & Loeff is the natural choice as a legal and tax partner if you do business in or from the Netherlands, Belgium, Luxembourg or Switzerland, our home markets. You can count on personal advice from any of our 800 advisers based in one of our offices in the Benelux and Switzerland or in key financial centres around the world. Thanks to our full-service practice, specific sector experience and thorough understanding of the market, our advisers comprehend exactly what you need.

Sharing knowledge

Loyens & Loeff is happy to share its expertise with you. Please click on the following links:


GDPR – Processing of sensitive personal data

This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), applicable as from 25 May 2018. This month’s issue discusses the requirements relating to the use of so-called ‘sensitive data’.

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Tax Flash: European Commission publishes proposals for an EU corporation tax system for multinationals

‘25 October 2016; the European Commission published proposals for an EU corporation tax system for multinationals under which the Member States’ autonomy would effectively be narrowed down to a mere setting of corporation tax rates.’

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Tax Flash: European Commission proposes to tackle hybrid mismatches between EU and non-EU countries and to improve dispute resolution system

On 25 October 2016, the European Commission published a proposal for a Directive to neutralise hybrid mismatch structures involving third (non-EU) countries. The EU Anti-Tax Avoidance Directive (ATAD) already contains rules combatting hybrid mismatch structures between Member States, to be implemented by 31 December 2018. The current proposal extends the scope of these rules to (i) a wide variety of other mismatches, and (ii) mismatches between Member States and third countries, also by 31 December 2018. To ensure the attractiveness of the EU as an investment area, the European Commission also proposed improvements to existing mechanisms to resolve double taxation disputes by 31 December 2017.The proposals need to be approved unanimously by all 28 Member States. If approved, many structures would need to be reviewed and alternatives will need to be investigated.

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Legal Flash: ESMA Guidelines on Alternative Performance Measures

The European Securities and Markets Authority (ESMA) has issued guidelines on Alternative Performance Measures (APMs) for issuers whose securities are listed on a regulated market in the European Economic Area. The guidelines set out a common approach towards the use of APMs, and aims to promote the usefulness and transparency of APMs included in prospectuses, financial reports and market disclosures, which qualify as regulated information. The guidelines apply to APMs disclosed in regulated information on or after 3 July 2016.

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