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22 September 2020 / article

Holding Regimes in a New Era - 2020 edition

We are pleased to present you the 2020 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

Holding Regimes in a New Era - 2020 edition

This publication provides a comprehensive overview of the most relevant tax aspects and certain non-tax aspects of 9 jurisdictions (Belgium, Hong Kong, Ireland, Luxembourg, the Netherlands, Singapore, Spain, Switzerland and the United Kingdom).

The information contained in this publication is based on the applicable laws in effect as per 1 July 2020, unless otherwise mentioned.



Introduction web module

Introduction web module for assessment self-employed professionals and further postponement of enforcement by the Tax Authorities until 1 October 2021 read more

Year-end attention points

As the 2020 year-end is approaching rapidly, we prepared a checklist containing an overview of actions to be considered by multinationals. read more

The parties’ intention is irrelevant

The Supreme Court confirmed that the parties’ intention plays a role in determining whether or not a contract qualifies as an employment contract. read more