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.
As a leading firm, Loyens & Loeff is the logical 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 900 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.
On May 15 2019, the European Court of Justice (ECJ) confirmed in the Vega case (C-235/18) that only the actual recipient of the fuel is entitled to recover VAT on fuel costs. This ruling does not affect the current Dutch practice.
On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum. The reform will enter into force on 1 January 2020 and is mainly aimed at replacing preferential tax regimes, such as the holding company, mixed company or finance branch status, with new tax incentives as of 2020.