Branding icon

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.

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.

11-07-2022

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

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.

Reform of Belgian property law

In the Book 3 "Goods" of the Civil Code the main goal of the legislator was to better structure, modernise and integrate the law on goods into a single code. Moreover, the new law on goods had to be functional, useful and flexible.

26-11-2021

This contribution examines the new provisions of Book 3 on usufruct, ground lease and building lease that are relevant to commercial real estate transactions. From a practical point of view, the most

Interested in emerging trends?
Interested in emerging trends?
Are you interested in emerging trends within the Real Estate sector, such as ESG and sustainability, changing housing needs & requirements or tax related trends like ATAD3 and Pillar One and Two?

How we can help

Seamless connections with the best possible parties in the world

Are your investments located outside our home markets (being the Netherlands, Belgium, Luxembourg and Switzerland)? In that case you can rely on our relationship with many leading international law and tax firms. Because our firm operates independently, we can select the best possible partner in each country and are used to working seamlessly together with other firms as well. This means we can guarantee optimal quality for our clients, wherever you go.

Sustainable design

A sustainable design for your real estate fund and investment structures is crucial for top performance. This includes a finance structure that fits your strategy, investor base and management organisation. As another key to success, we are committed to offer a seamless switch from the fund’s term sheet to the closing of each transaction.

You can count on us, whatever the request:
  • investment funds
  • fund structuring
  • fund documentation and negotiations
  • business plan and tax forecast
  • joint venture agreements
  • accounting and regulatory matters (incl. merger control)
  • yearly tax and legal review
  • corporate housekeeping
  • transactions
  • deal structuring
  • business plan and tax forecast
  • legal and tax due diligence
  • financial and tax modelling
  • transaction documentation and negotiations
  • W&I insurance
  • finance
  • finance structuring
  • finance documents and negotiations
  • due diligence
  • legal opinions
  • transfer pricing assessment of intragroup financing and services
With integrated knowledge, tailored to our clients’ needs, our dedicated team will ensure a successful outcome of any type of real estate project.
The Loyens & Loeff Project Development & Construction team combines real estate experts from across our three disciplines – lawyers, civil law notaries and tax advisers.
In real estate finance, a clear trend in loans and credit documentation has emerged.
Whether looking at office or residential markets, the real estate market is exploding.
After acquisition, the day-to-day management of your real estate assets is essential to ensure the investment profitability.
How do you structure your investment vehicle and your acquisition when legislation is ever-changing, nationally and internationally?
Our dedicated transaction team will help you succeed in closing the deal in a real estate acquisition or disposal.
With an integrated approach that sets us apart in the market, we offer our clients a unique combination of legal, tax and regulatory advice.
We offer integrated services, in collaboration with both our attorneys-at-law and civil-law notaries.
Book "Investing in real estate in the Netherlands"
Book "Investing in real estate in the Netherlands"
This book provides foreign companies that invest in Dutch real estate with an understanding of the main legal and tax issues that may arise during such an investment. A (free) hard or soft copy of the book can be requested.
Key tax aspects of Real Estate 2022
Key tax aspects of Real Estate 2022
Are you looking to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of real estate investments 2022" gives you an overview of all the relevant tax aspects that should be taken into account when structuring real estate investments in our home markets.

What others say

Quote icon
"The team as a whole is highly experienced and has tier-one knowledge on a wide range of legal and tax matters."
Cham­bers Eu­rope (2021)
Quote icon
“The lawyers implement experience and knowledge pragmatically & efficiently."
Chambers Europe (2021)
Quote icon
"The best firm in the Netherlands for real estate matters."
Chambers Europe (2021)
Quote icon
"The team has excellent commercial awareness and consistently delivers excellent service."
Chambers Europe (2020)
Quote icon
"They make a reliable team to work with and are a very important source of information for us."
Chambers Europe (2020)
Quote icon
“The firm has a large engine room and always has sufficient capacity, which is important in a fast-moving market. I can depend on them and if I need them urgently, they are there."
Chambers Europe (2019)
Quote icon
"Lawyers have a pro-active and solution-oriented attitude. The team has an all-encompassing approach and a strong tax expertise, which is combined with real estate."
Chambers Europe (2019)
Quote icon
"Very responsive team with great understanding of the real estate issues."
Legal 500 (2021)
Quote icon
"One of the largest real estate practices in the Netherlands. A real one stop shop."
Legal 500 (2020)
Quote icon
"Loyens & Loeff: a one stop shop. Performed a dedicated job with a big team on a complex transaction with many disciplines involved."
Legal 500 (2020)
Quote icon
"The team is huge and has the capacity to deal with the big transactions. It is acclaimed for the breadth of its knowledge, its network, and 24/7 mentality.”
Legal 500 (2019)
Quote icon
“Once again, Loyens & Loeff heads PropertyNL’s listings of the top 40 real estate law firms in the Netherlands. Loyens & Loeff is a true market leader in the Netherlands.”
PropertyNL (2021)
Quote icon
"L&L has a lot of knowledge and expertise in the field of real estate and has a lot of experience in the field of takeovers of such projects."
Legal 500 (2022)
Quote icon
"They are absolutely top of the bill."
Legal 500
Quote icon
"Always contactable, dedicated, professional and extremely hard working."
Legal 500 (2022)
Quote icon
"As the sole attorney responsible for my Fortune 100 company’s real estate globally, I have managed projects in approximately 40 countries and 35 states in the US; Loyens & Loeff is among the very best firms with which I have worked."
Legal 500 (2022)
Quote icon
"Best in the market from a professional standpoint."
Legal 500 (2022)
Quote icon
"The firm is extremely responsive, brings consummate legal knowledge to the table, works very collaboratively and always helps to find creative solutions to problems in transactions."
Legal 500 (2022)
Quote icon
"The attorneys are very personable and genuinely good people — in my experience they genuinely care about the client, and they quickly learn and operate with a view to the quirks and peculiarities of the client company."
Legal 500 (2022)
Return to previous slide
Go to next slide