Capital Markets
The world of capital markets is characterised by rapid change, increased regulation and innovation. Using a solution-oriented approach we will help you to navigate this complex environment, creating opportunities for you to achieve your objectives.

News

2022: Let’s de-SPAC!
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.
Quoted: Sustainability reporting by listed and large companies; Transparent towards a sustainable ec
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).
Following the second EU anti-tax avoidance directive, the further implementation of the reverse hybrid rule entering into force as of 2022.
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.
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
COVID-19
The implications of the COVID-19 pandemic reach across borders, industries, and legal disciplines. That is why Loyens & Loeff has set up dedicated expert teams - to offer you an integrated answer to all your legal and tax questions related to the coronavirus outbreak.
Op 12 maart 2020 werd door het kabinet aangekondigd dat vanwege COVID-19 iedereen die daartoe in staat was de komende twee weken thuis moest werken.
Digital Economy
Digital transformation is all about using the latest technology to improve your business model. Digital technology creates new business opportunities which in turn creates a whole new range of tax and legal challenges such as contracting, data protection, privacy questions, intellectual property, consumer protection and competition issues.
The Act of 8 May 2022 amending the Belgian Code of Economic Law has introduced several new requirements which apply to distance selling (e.g. through a web shop) and off-premises sales in a B2C contex
How we can help
Our integrated team of specialised lawyers advises clients on the full spectrum of equity, debt and hybrid securities within our home markets (the Netherlands, Belgium, Luxembourg and Switzerland). We also draw on our strong relationships with other leading law firms around the world for all other international matters which enables us to provide further effective global assistance. By combining transactional skills, tax knowledge and financial regulatory expertise, we are well placed to handle complex capital markets matters on your behalf so that you have the best resources to meet your business goals.
Please visit the related pages on the right, to find out how we can help you in the relevant area of expertise,