Loyens & Loeff advised Hof Hoorneman Bankiers N.V.

The Luxembourg Administrative Court rendered an important transfer pricing judgment concerning the application of the arm's-length principle to the restructuring of intra-group debt and the deductibility of interest expenses. 

Belgium has adopted its CRD VI transposition law, introducing new branch authorisation requirements for certain third-country undertakings providing core banking services in Belgium from 11 January 2027.

The Dutch State Secretary of Finance has updated the Hybrid Mismatches Decree, providing further guidance on the Dutch ATAD2 rules aimed at preventing tax advantages arising from hybrid mismatches and related deduction outcomes.