Publications

We are pleased to present you the 2021 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

Are you looking to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our ‘Key tax aspects of real estate investments 2021’ publication gives you an overview of all the relevant tax aspects that should be taken into account when structuring real estate investments in our home markets.

This booklet highlights a number of practical topics relevant to both managing directors and supervisory directors. The topics range from adoption of resolutions to division of duties, from appointment to dismissal, form a one-tier management board to representation and from liability to discharge and insurance.

We are pleased to present you the 2020 edition of the Loyens & Loeff publication Holding Regimes. This publication provides a comprehensive overview of the most relevant tax aspects and certain non-tax aspects of 9 jurisdictions (Belgium, Hong Kong, Ireland, Luxembourg, the Netherlands, Singapore, Spain, Switzerland and the United Kingdom).

The use of (ad hoc) special committees has seen a significant shift over recent years. While traditionally such committees have been used primarily to supervise and steer M&A and restructuring transactions, we see an increased use of special litigation committees in high-stakes (often bet-the-company) litigation involving Dutch companies. In this trend report, we share our views on the current use of special litigation committees in the Netherlands and expected developments.

On 15 April 2020, the Dutch Advisory Committee on taxation of multinationals presented its non-binding advisory report to the Dutch government. The Dutch Advisory Committee on taxation of multinationals (Committee) explored potential corporate income tax measures ensuring that multinationals with a presence in the Netherlands are sufficiently taxed while not losing sight of the Dutch investment climate.

In our guidebook – in separate sections for employer and employee – we provide the answers to these and many other questions, grouped per subject, based on our knowledge and years of experience.

This publication is meant for investors and their advisers to inform them about the main features of the investment climate in the BeNeLux and Switzerland. We do so in general, by setting out and comparing the main characteristics of the different jurisdictions in terms of corporate taxes, legal framework and certain employment related aspects.

For this fifth edition of the booklet Investing in real estate in the Netherlands we have again bundled together the expertise and experience of various Loyens & Loeff attorneys at law, tax advisers and civil law notaries to address real estate investment in the Netherlands.

All kinds of changes are taking place in Dutch construction law. Additionally, the building and project development practice in the Netherlands faces a vast number of significant developments. Interesting trends are the redevelopment of existing buildings and the sustainability of real estate.

Today’s entrepreneurs and high net worth individuals have an international footprint. The ease in which borders are crossed – to the extent they have not faded – due to all kinds of economic, social and technological developments result in a perspective that is truly international. Staying confined to a single jurisdiction is becoming more and more difficult!

It provides a comprehensive overview of the most relevant tax aspects of holding regimes in and from CEE countries. Including a comparison with the Loyens & Loeff home jurisdictions: the Netherlands, Belgium, Luxembourg and Switzerland. This publication is realised in close cooperation with top ranked firms in CEE jurisdictions.