L&L advised EQT Partners on the acquisition of SUSE

This article explores the diverging views among parties on two key measures - the Dutch innovation box and the R&D wage tax credit (WBSO) - highlighting proposals ranging from expansion to abolition.  

In recent years, the VAT treatment of M&A services in share transactions has been subject to considerable debate. In a Policy Decree published on 15 October 2025, welcome guidance is offered to the M&A practice.  

Dutch tax regulations concerning energy, sustainability and climate are constantly evolving. This publication provides an up-to-date overview of the most significant developments.