Loyens & Loeff

Beat Baumgartner, along with Fabian M. Sutter, Fabio Sonderegger and Omar Helmi, provide an insightful summary on the recent Swiss Federal Supreme Court decision on beneficial ownership in a hedged bonds constellation. This court decision offers new clarity for taxpayers navigating Swiss interest withholding tax. Read the full article here: https://lawand.tax/3YD2qbm Should you have any questions, please reach out to the authors. #tax #finance #law #caselaw #lawandtax

𝗘𝗮𝗴𝗲𝗿 𝘁𝗼 𝗰𝗼𝗻𝗻𝗲𝗰𝘁 𝘄𝗶𝘁𝗵 𝘁𝗼𝗽 𝗽𝗿𝗼𝗳𝗲𝘀𝘀𝗶𝗼𝗻𝗮𝗹𝘀 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗣𝗘 𝗶𝗻𝗱𝘂𝘀𝘁𝗿𝘆?   We are delighted to host the annual Private Equity Insights’ exclusive VIP reception, kicking off the PE Insights Benelux conference in Amsterdam. This reception is dedicated to our esteemed clients, sponsors, speakers, and Benelux private equity players. It promises to be an engaging and unforgettable evening. Interested to join and connect? Contact us at events@loyensloeff.com or reach out to your trusted Loyens & Loeff adviser.   📆 Wednesday 27 November 🕒 18:00 PM – 21:30 PM CET 📍 Loyens & Loeff Amsterdam office ‘Hourglass’ We also have the opportunity to meet at the PE Insights Benelux conference, on Thursday 28 November at the Hilton in Amsterdam, where will be participating in a specialised panel discussion: ‘GP stakes unlocked: trends, deals, and strategic implications’. We look forward to seeing you on 27 & 28 November.   #privateequity #funds #insights #lawandtax #PEInsights #conferences

𝐖𝐞 𝐚𝐫𝐞 𝐭𝐡𝐫𝐢𝐥𝐥𝐞𝐝 𝐭𝐨 𝐚𝐧𝐧𝐨𝐮𝐧𝐜𝐞 𝐭𝐡𝐚𝐭 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚𝐜𝐭𝐢𝐯𝐞𝐥𝐲 𝐩𝐚𝐫𝐭𝐢𝐜𝐢𝐩𝐚𝐭𝐢𝐧𝐠 𝐢𝐧 𝐭𝐡𝐞 𝟕𝐭𝐡 𝐀𝐧𝐧𝐮𝐚𝐥 𝐈𝐁𝐀 𝐄𝐮𝐫𝐨𝐩𝐞𝐚𝐧 𝐒𝐭𝐚𝐫𝐭-𝐮𝐩 𝐂𝐨𝐧𝐟𝐞𝐫𝐞𝐧𝐜𝐞 𝐢𝐧 𝐒𝐭𝐨𝐜𝐤𝐡𝐨𝐥𝐦 𝐨𝐧 𝟏𝟐 𝐚𝐧𝐝 𝟏𝟑 𝐍𝐨𝐯𝐞𝐦𝐛𝐞𝐫. Robrecht Coppens, Co-Chair of the conference and program coordinator, has been instrumental in organising this event. Carola van den Bruinhorst, Chair of the Legal Practice Division and member of the International Bar Association Board, will have the honour of opening the conference. Vilmar Feenstra will join a panel to discuss the functioning of venture capital funds. Additionally, Mélanie Schollaert and Femke van de Hoef will also be attending the conference. Looking forward to insightful discussions on key topics such as venture capital globally, understanding and working with venture capital funds, alternatives to equity investments, building sustainable legal practices in the start-up and venture capital ecosystem, market trends, deal terms and investment documentation, hot topic roundtables, successful exit methods in Europe, and how to scale and grow a global business. 📢 Get in touch with our lawyers during the conference. It would be great to catch up again and stay connected with all of our VC friends and colleagues. #corporate #venturecapital #funds #privateequity #investments #startup #lawandtax #IBAStartup #IBA

Are you a Corporate Governance Officer, Board Director, Company Manager or Business Leader? Then don’t miss out on the online session: Breakfast Briefing for Corporate Governance Officers - AML/CFT Legal and Regulatory Updates: What a CGO needs to know, hosted by ILA. 🗓️ 14 November 2024 🕒 9.00am-10.30am Our Investment Management team members: Adrien Anese, Chloe Dimopoulos, and Maïder Ruault, will join Richard Fauvel from ATOZ to discuss recent updates in the AML/CFT legal and regulatory framework, including: ➡️ An overview of the 2024 updates to the EU AML package ➡️ Current reporting obligations with CSSF and AED ➡️ A dedicated section on AML for assets 👉 Register here: https://lawand.tax/4hF9dtN #lawandtax #aml #funds #luxembourg #regulatory #investmentmanagement ILA - The Luxembourg Institute of Governance

Our Energy & Infrastructure Team is excited to host the in-person Battery & Energy Storage Breakfast Seminar on Tuesday, 26 November 2024, at our Amsterdam office. Start your day with a networking breakfast at 8:30 AM, where you can connect with industry peers and discuss the latest trends. Following breakfast and a welcome by Victor van Nuland, gain valuable legal and tax insights from our experts Roland de Vlam, Bram Devlies, and Mick Knops. They’ll focus on the challenges and opportunities of Battery Energy Storage Systems (BESS) in the Benelux region. Don’t miss this opportunity to optimise your BESS business case with the latest updates. Please click here for more information: https://lawand.tax/4ek1M8p We look forward to seeing you there! #energy #infrastructure #energystorage #renewableenergy #lawandtax

We are pleased to have advised Main Capital Partners and Bizzdesign as (lead) legal counsel on acquisition of MEGA and the corresponding financing. The Corporate M&A team members that were involved in this deal: Anke van Holthe tot Echten, Freek Hilberdink, Marten Wijma and Thamar Sikkes. The Banking & Finance team members that were involved in this deal: Gianluca Kreuze, Ruben den Hollander, Ralf Wubben, Mance Bouvy and Joost Houtman. For more information, please contact our team members or read more on the website: https://lawand.tax/3YEgrFp #privateequity #finance #lawandtax

Political agreement reached on the VAT in the Digital Age (𝗩𝗶𝗗𝗔) proposal. The ViDA will impact all businesses through the e-invoicing and digital reporting requirements. ViDA will bring more changes. We further elaborate on the proposed changes here: https://lawand.tax/3AkdS3x #vat #tax #digital #economy #political #agreement #lawandtax

𝗗𝗶𝗴𝗶𝘁𝗶𝘀𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗕𝗣𝗠 𝗳𝗶𝗹𝗶𝗻𝗴𝘀 𝗶𝗻 𝘁𝗵𝗲 𝘄𝗼𝗿𝗸𝘀 The Dutch State Secretary for Finance has announced plans to digitise BPM declarations by 2026. This initiative aims to streamline processes and reduce administrative burdens for Automotive importers and distributors. The RDW and Dutch tax authorities are leading this transformation. The new system will integrate BPM declarations with vehicle registration, improving administrative efficiency while enhancing fraud prevention and monitoring. For more details, read the full article on our website: https://lawand.tax/4fr0ids Stay ahead of the curve. Contact our automotive experts Dennis Tol and Patrick van Oppen, or reach out to your trusted advisor for more information. #automotive #tax #lawandtax

We are proud to sponsor the AIJA Half-Year November Conference in Luxembourg! 📢 📆 13-16 November Our Banking & Finance Partner in Luxembourg, Audrey Jarreton, will co-chair the event, with Senior Associate Lawene Mulla (He/Him) and Associate Ionut Florin Stircu attending as firm representatives. Additionally, Internal Coach and Confidential Adviser, Cécile Arrecgros will participate in a panel discussing how to break the stigma surrounding personal loss. The conference theme, "𝐄𝐦𝐩𝐨𝐰𝐞𝐫𝐢𝐧𝐠 𝐆𝐥𝐨𝐛𝐚𝐥 𝐒𝐮𝐜𝐜𝐞𝐬𝐬: 𝐔𝐧𝐥𝐞𝐚𝐬𝐡𝐢𝐧𝐠 𝐭𝐡𝐞 𝐏𝐨𝐭𝐞𝐧𝐭𝐢𝐚𝐥 𝐨𝐟 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐒𝐭𝐫𝐮𝐜𝐭𝐮𝐫𝐞𝐬 𝐢𝐧 𝐚 𝐇𝐞𝐚𝐯𝐢𝐥𝐲 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐞𝐝 𝐖𝐨𝐫𝐥𝐝," will provide an excellent opportunity to network with leading professionals and expand your expertise in these critical areas. 👉 Get more details here: https://lawand.tax/3UIxuVN #lawandtax #luxembourg #aijaluxembourg2024 #aijahyc2024 #aijaevents AIJA - International Association of Young Lawyers

Recently, the Supreme Court ruled that the rules for expiring participations extend to options on qualifying participations. This judgment is favorable to taxpayers who realise a gain on the exercise, settlement or disposal of an option that entitles such taxpayer, as holder of the option, to shares that would form part of a qualifying participation upon exercise. Our colleagues Vincent Van Der Lans, Esmée Emanuels, Mick Knops, Sebastiaan Claessen and Martijn Juddu wrote a post on the impact and scope of this judgment. Read more: https://lawand.tax/3YRVnN1 #lawandtax #options #falcons #CIT #participationexemption