Loyens & Loeff advised Vivat N.V.

This article summarises the current state of play and outlines the newly proposed grandfathering rules that were published on Budget Day in September 2025.

On 15 December, the Dutch legislator has published a consultation proposal containing a draft legislative amendment to the definition of the fund for joint account and the introduction of a optional opt-out regime for Dutch tax purposes.

The delivery report serves as a crucial document in any lease agreement, as it provides a detailed record of the condition of the leased space at the start of the lease.