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Implementing Pillar One & Pillar Two

Implementing Pillar One & Pillar Two

Building upon work conducted for several years on how to adapt the international tax rules to an increasingly digitalised economy, the OECD/G20 Inclusive Framework proposes a two-pillar overhaul of the existing system as from 2023/2024. While the main policy features are agreed, detailed model rules and draft multilateral conventions are due to be released over 2022.

Tax directors and their teams can already model the impact, prepare for the additional tax compliance burden and assess opportunities for manageable restructurings to mitigate the increased complexity.

Substance & Tax Law

Substance & Tax Law

In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation. The EU and OECD have provided tax authorities with various instruments such as the Anti-Tax Avoidance Directive (ATAD) and the Multilateral Instrument. The judgements handed down by the CJEU on the Danish cases have also set an important precedent.

However, since entities with no minimal substance and economic activity are supposedly still used for improper tax purposes, the European Commission recently issued a new proposal (ATAD 3). It is highly recommended that taxpayers already assess the possible impact of the proposal and consider opportunities for strengthening their local footprint and/or restructuring.


In this update, our specialists inform you about relevant current tax developments and trends in the Netherlands, Belgium, Luxembourg and Switzerland that have an impact on MNEs.



The anti-hybrid mismatch rules of the EU Anti-Tax Avoidance Directive (ATAD 2) aim to prevent situations of a double deduction and a deduction without a corresponding inclusion of the income at the level of the recipient resulting from a hybrid mismatch. All EU Member States have implemented ATAD2 in their domestic laws as from 1 January 2019 (for Belgium) or as from 1 January 2020 and 1 January 2022 (for a.o. the Netherlands and Luxembourg).

It is noted that EU Member states can introduce rules that go beyond the minimum standards of the ATAD2 directive. An example of this is the introduction of the ATAD2 documentation requirement in the Netherlands. Following the Dutch ATAD2 documentation requirement, all Dutch taxpayers should have documentation available in their administration that shows the (non-)applicability of the ATAD2 rules.

Digital Economy Tax

Digital Economy Tax

Addressing the tax challenges of the digitalizing economy has become a priority within the OECD as well as within the EU. Both the OECD and the EU have launched proposals and developments follow each other rapidly.

How can we help

Help with state aid

State aid has become increasingly important in light of the European Commission intensifying its investigations into illegal aid to private companies from national and local governments. We can assess your state aid risks and help you to reduce and control them, and represent you if you are investigated.

Tak­ing cas­es to court

When going court, we can support you through the process. We are adept at taking cases to the EU courts at every level; we have a strong track record in bringing Dutch, Belgian and Luxembourg-related cases.

Ex­pert opin­ions

We have a highly experienced team of experts that provide expert opinions or other type of legal advice regarding EU tax disputes not only in Belgium, Luxembourg and the Netherlands, but in every other country as well.

We offer integrated services, in collaboration with both our attorneys-at-law and civil-law notaries.
Tax authorities are becoming more determined in their approach to tax disputes.
When advising your company on state aid matters, we pull together our competition law experts and tax/transfer pricing specialists to best service your requirements.