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Article - 13 December 2019 - Global

Explanatory Notes to Differentiated Return to Work Fund Contribution

Around this time, you will receive the 2020 Differentiated Return to Work Fund Contribution Decision (dated 29 November 2019). If the contribution is set incorrectly,...
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News - 13 December 2019 - Global

Honoured to have contributed to Dutch M&A Deal 2019

We are honoured to have contributed to the transaction that was voted the M&A Deal of the Year 2019 during the yearly Dutch M&A Awards Gala on 12 December 2019....
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News - 11 December 2019 - Global

Legislative proposal for the Dutch implementation of the UBO-register adopted by Parliament

On 10 December 2019, the ‘Act on the registration of ultimate beneficial owners of corporate entities and other legal entities’ (the UBO-register) was adopted...
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News - 10 December 2019 - Global

Financial Regulatory News Updates - November 2019

The Financial Regulatory News Updates: an overview in which our Banking and Finance Practice Group highlights.
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Article - 10 December 2019 - Global

Global Elite Thought Leaders by Who’s Who Legal

Two Loyens & Loeff partners recognised as Global Elite Thought Leaders by Who’s Who Legal.
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Article - 09 December 2019 - Global

Cross border funds: 5 practical aspects for AIFMs

The new regulation and directive on cross-border distribution of collective investment undertakings introduce: (i) a definition of pre-marketing, (ii) uniform...
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Article - 06 December 2019 - Global

Additional tax assessment for revision VAT rightly imposed with retroactive effect

Additional tax assessment for revision VAT rightly imposed with retroactive effect The vendor still owes revision VAT if it is established that the transfer...
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Article - 06 December 2019 - Global

2% real estate transfer tax applies to DIY plots

The 2% rate should be applied to residential property and addressed the problem of rates for transformations.
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What are the tax incentives for entrepreneurs in Belgium?
Article - 06 December 2019 - Global

Demerger exemption from real estate transfer tax also applies in case of a planned sale

The Supreme Court has ruled that the demerger exemption from real estate transfer tax also applies if at the time of the demerger it is already clear that the...
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Article - 06 December 2019 - Global

A combined purchase and construction agreement does not qualify as a delivery of a construction site for VAT purposes

The Court of Justice ruled in the KPC Herning case that the delivery of a plot of land containing a warehouse that could still be used at the time of delivery...
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