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Latest Dutch tax developments: key implications for investors

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss several new changes to Dutch tax legislation.

Stibbe advises Sentillia on its acquisition by Coinbase

Stibbe has advised Sentillia B.V., the parent company of Deribit, the world's largest cryptocurrency derivatives exchange, on its acquisition by Coinbase. Coinbase is a NASDAQ-listed American technology company that operates a cryptocurrency exchange.

Dutch tax measures to provide relief for economic impact corona crisis

On 12 March, the Government sent a letter to the lower house of the Dutch parliament setting out a number of measures to mitigate the economic impact of the corona crisis, including a number of tax measures. Below we will provide you with a concise overvi

Stibbe advises ADNOC

Stibbe together with Shearman & Sterling advised the Abu Dhabi National Oil Company (ADNOC) on the acquisition of a 10% interest in VTTI BV, the owner and operator of storage terminals in 14 countries.

Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses

On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year

Stibbe advises Eneco

Stibbe is advising Eneco on the sale of all shares in Eneco to a consortium led by Mitsubishi Corporation for a total equity value of EUR 4.1 billion.

Large Dutch multinationals endorse tax governance code

Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.

Stibbe advises Insight

Stibbe advises Insight Venture Partners on the acquisition of a minority stake in DataSnipper. Insight Venture Partners is a New York private equity fund that invests in high-growth technology and software companies.

The Netherlands launches public consultation on draft bill for Pillar Two implementation

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

Current developments in Dutch tax law

This Tax Alert provides an update on three relevant tax development.

COVID-19 update and Guidelines published on the Dutch implementation of DAC6

The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o

Stibbe advises voestalpine on the sale of Flamco to Aalberts Industries

Stibbe advises voestalpine on the sale of Flamco to Aalberts Industries. The deal consists of voestalpine selling all of its shares (100%) in Flamco Holding B.V. and Flamco Stag Behälterbau GmbH, headquartered in Bunschoten (NL). 

Stibbe advises United Investment Europe

Stibbe assisted United Investment Europe with the corporate, real estate, tax and finance aspects of the development of the 90,000 sqm China-Belgium Technology Center (CBTC), the largest Chinese greenfield investment ever in Belgium.

Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

The 2025 Spring Memorandum of the Dutch Ministry of Finance

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

Tax Alert – Update Letter published on issues and solutions regarding the new definition of the FGR

On 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

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