Loyens & Loeff advised Investment Management Corporation of Ontario

As the fiscal landscape surrounding the energy transition continues to evolve, this third edition provides a practical overview of the key Dutch and European tax developments up to 1 June 2026.

The Dutch tax authorities published two new Knowledge Group positions further clarifying when foreign pension funds may qualify for certain Dutch tax exemptions.

New EU and Dutch tax measures could reshape how Dutch pension funds invest. We outline the potential impact of the Taxation Omnibus proposal and the temporary relief available to certain FBIs.