Patrizia Immobilien acquired a logistic portfolio

Our contribution to Chambers Technology M&A – Global Practice Guide 2026 for Switzerland.

On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality. As a result, the applicable tax interest rate is reduced to 4%.

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods.