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2022: Let’s de-SPAC!
2022: Let’s de-SPAC!
With an abundance of capital in global markets and limited opportunities to invest in, we saw a rise of ‘SPACs’ in Europe in 2021. Will 2022 become the year of de-SPAC transactions? And will de-SPAC transactions become a true alternative to a traditional IPO or private M&A? We dive into these questions in our new NOW-podcast episode “2022: Let’s de-SPAC!”.
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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.

11-07-2022

Over the past years, international attention for sustainability and responsible business has increased. As a result, environmental, social and governance (ESG) topics have gained a prominent position

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.

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.

13-07-2022

In a Decree of 8 July 2022 the State Secretary of Finance withdraws the approval for the application of the exemption method for board member and supervisory board member fees.

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.

15-10-2021

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.

23-08-2022

On 19 August, Loyens & Loeff submitted input on OECD’s Progress Report on Amount A of Pillar One.

How we can help

Pragmatic Solutions

When working with us, you will have access to a vast, experienced team of experts. They will support you with any query, from preparing to go public, to implementing anti-takeover measures or looking for strategic cooperations, to establishing corporate governance policies and beyond.

Full-Service Tax and Legal Support

As our client, you can rely on our team for full-service support on any tax or legal topic related to equity capital market transactions. Benefit from our specialised expertise, ranging from IPOs, secondary offerings, private placements and block trades; to right offerings, convertible bond issuances, share buy-back programmes, public M&A transactions and of course, ongoing obligations.

An International Network of Expertise

Whether your company is trading in one of our home markets (the Netherlands, Belgium, Luxembourg, or Switzerland) or elsewhere, you can always rely on our team to provide in-depth insights into local equity market conditions. Benefit from our extensive network of colleagues across all our offices and contacts at top law firms in the US, UK, APAC and elsewhere.

The world of capital markets is characterised by rapid change, increased regulation and innovation.
The need to raise funds for growth is essential for most companies and financial institutions.
As an international organisation, you face many challenges, from ever-changing regulations to complex cross-border transactions and beyond.