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ESG & Sustainable Investment

Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy- and lawmakers. The broadly supported awareness for the Environmental Social and Governance (‘ESG’) objectives is reflected in many international voluntary standards as well as in an increasing number of European regulations to mobilise financing for sustainable growth.

28-06-2022

In recent decades, sustainability has gained an increasingly prominent role in politics, society and business.

ATAD2

The anti-hybrid mismatch rules of the EU Anti-Tax Avoidance Directive (ATAD2) aim to prevent situations of a double deduction and a deduction without a corresponding inclusion of the income at the level of the recipient resulting from a hybrid mismatch. All EU Member States have implemented ATAD2 in their domestic laws as from 1 January 2019 (for Belgium) or as from 1 January 2020 and 1 January 2022 (for a.o. the Netherlands and Luxembourg).

05-03-2021

Following the second EU anti-tax avoidance directive, the further implementation of the reverse hybrid rule entering into force as of 2022.

Implementing Pillar One & Pillar Two

To adapt international tax rules to an increasingly digitalised economy, the OECD/G20 Inclusive Framework proposes a two-pillar overhaul of the existing system as from 2023/2024. Tax directors and their teams can already model the impact and assess opportunities for manageable restructurings to mitigate the increased complexity.

22-06-2022

On 27 May 2022, the Task Force on the Digital Economy from the OECD published two public consultation documents on a Tax Certainty Framework and Tax Certainty for Issues Related to Amount A of Pillar

Substance & Tax Law

In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation.

The European Commission recently issued a new proposal (ATAD 3). It is highly recommended that taxpayers assess the possible impact of the proposal and consider opportunities for strengthening their local footprint and/or restructuring.

12-05-2022

During the 8th Annual International Tax Developments Seminar, several Loyens & Loeff tax experts as well as officials from the Dutch Tax Authorities updated the participants on the latest internationa

How we can help

Seamless international advice

With extensive experience in the Investment Management sector, our fund structuring expertise covers a broad range of asset classes. We serve the majority of Dutch based private equity fund managers with the formation of their funds and other fund work, and we assist many of the leading international alternative fund managers in Luxembourg. Moreover, we serve many institutional investors across the globe from our home offices in Luxembourg, Amsterdam, Zurich and Brussels, together with our IM colleagues in our New York, London and Singapore offices

Involvement with industry bodies

Members of the Investment Management team are heavily involved with industry bodies, including actively participating in their tax and/or legal committees:

  • Invest Europe
  • European Association for Investors in Non-listed Real Estate (INREV)
  • Asian Association for Investors in Non-listed Real Estate (ANREV)
  • European Public Real Estate Association (EPRA)
  • Association of the Luxembourg Fund Industry (ALFI)
  • Luxembourg Private Equity and Venture Capital Association (LPEA)
  • Fund Finance Association (FFA)
  • Dutch Venture Capital Association (NVP)
  • Dutch Fund and Asset Management Association (DUFAS)
Our firm has extensive experience in setting up investment fund structures.
Loyens & Loeff has a highly regarded Fund Regulatory Team exclusively focused on fund regulatory work.
Our incentive plan structuring expertise is bundled within a multidisciplinary team.
An increasing number of banks and financial institutions have responded to the growing demand of financing from investment funds.
We have developed a thorough understanding of fund governance, commercial fund terms and market practice.
Loyens & Loeff advises both managers and investors worldwide on tax and law aspects of fund formation as well as private equity backed (real estate) investments.
Tax compliance is about more than submitting an accurate tax return on time.
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What others say

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“We laud Loyens & Loeff for its commercial acumen and its very pragmatic & business-friendly approach."
Chambers Europe (2021)
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“The team makes a real effort to understand what we need on a daily basis."
Chambers Europe (2021)
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“Lawyers are very up to date in their understanding of the Dutch financial services regulator. They have set up or advised many Dutch funds, so have very good overview of what are acceptable conditions for the national authorities.''
Chambers Europe (2020)
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"Excellent service and availability. Speed is key in our field and they deliver.”
Legal 500 (2020)
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"Loyens & Loeff’s investment management practice offers truly integrated services. They smoothly combine tax, legal and regulatory aspects in their approach."
Legal 500 (2021)
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"They are very experienced and reliable, react fast and are always to-the-point."
Legal 500 (2021)
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"We highly appreciate their experience and great network among financial market and tax authorities."
Legal 500 (2021)
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"They provide excellent materials for our local tax and legal & regulatory committees and by contributing to yearly recurring training programs for both junior and senior investment managers."
Legal 500 (2021)
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"All top tier advisors with outstanding technical skills, which they combine with hands-on advice."
Legal 500 (2021)
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"The Loyens team works collaboratively, efficiently, and quite creatively."
Legal 500 (2021)
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“On top of the current developments, good network within government agencies. Pragmatic and focused.”
Legal 500 (2021)
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“The team offers a full-service approach, combining the different disciplines. Seems to be most knowledgeable of market practices.”
Legal 500 (2021)
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"Loyens & Loeff has a deep knowledge of applicable law, a commercial focus and a wide view of the market."
Legal 500 (2021)
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"The team picks up a tremendous flow of work directly from clients, as well as from leading international law firms, across a range of primarily alternative investment funds and related capital raising, structuring and regulatory issues."
Legal 500 (2021)
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"The lawyers are friendly and responsive business-enablers."
Legal 500 (2021)
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“Together with Loyens, we have essentially invented a unique Venture Fund set-up, which was necessary due to our particular mandate, style, investors and the diverse geographies that we invest in. This has meant that Loyens has had to pull in partners from diverse practice groups to work with us as a flexible and fast-moving team. All of this is accomplished in a cohesive and collegiate fashion, that is distinct and much appreciated.”
Legal 500 (2021)
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"True understanding of clients' needs, responsiveness and large team."
Chambers & Partners Europe (2022)
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