Loyens & Loeff adviseert Vermaat Groep B.V. bij de verkrijging van 44 La Place restaurants

The Court of Justice of the EU ruled that the withholding tax exemption under the Parent-Subsidiary Directive (PSD) can be denied even where the immediate parent company performs economic activity and is the beneficial owner of the dividend.

The Swiss Federal Council amended the domestic implementation ordinance for Pillar Two to implement the expected limitation on the application of the January 2025 admin guidance.

In this blog, we discuss the key amendments introduced by the note of amendment to the Act on the Integrity of Business Operations by Healthcare and Youth Care Providers (Wibz), including the abolition of the current prohibition on profit distributio