Loyens & Loeff

𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗗𝘂𝘁𝗰𝗵 𝗽𝗮𝗿𝘁𝗶𝗰𝗶𝗽𝗮𝘁𝗶𝗼𝗻 𝗲𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗶𝗻 𝗿𝗲𝗹𝗮𝘁𝗶𝗼𝗻 𝘁𝗼 𝗧𝗣 𝗺𝗶𝘀𝗺𝗮𝘁𝗰𝗵 𝗹𝗲𝗴𝗶𝘀𝗹𝗮𝘁𝗶𝗼𝗻 On 17 March 2025, the Dutch tax authorities published a knowledge group position on the application of the Dutch participation exemption that is beneficial to taxpayers. The position clarifies that the participation exemption should apply to the full capital gain upon the disposal of a participation, regardless of whether the tax basis of that participation was impacted by the potential application of the Dutch transfer pricing mismatch rules. As knowledge group positions constitute policy of the DTA, they are binding on tax inspectors as of their publication date. For more details see our website post: https://lawand.tax/4iEHE3w Contact Vincent Van Der Lans, Harmen Van Dam, Jan-Willem Kunen, or Daan Jongebloed for further inquiries. #lawandtax #participationexemption #transferpricing

𝗛𝗮𝘃𝗶𝗻𝗴 𝗮 𝘄𝗮𝗳𝗳𝗹𝗲-𝘆 𝗴𝗼𝗼𝗱 𝘁𝗶𝗺𝗲!🧇 Despite the gloomy weather, our Luxembourg office is bringing warmth and positivity to our workplace with waffles and crêpes - a little treat to keep us going until spring arrives. With our people-centred approach, this is just one of the ways in which show appreciation for our team’s hard work and dedication throughout the year, and especially the long winter months. With people being the heart of our firm, we are grateful to our colleagues who each contribute a unique ingredient to our Alchemy of Talent. #lawandtax #people #luxembourg #culture #AoT #team

We are excited to present the 2025 edition of 𝗛𝗼𝗹𝗱𝗶𝗻𝗴 𝗥𝗲𝗴𝗶𝗺𝗲𝘀 𝗶𝗻 𝗮 𝗡𝗲𝘄 𝗘𝗿𝗮, a publication that provides a comprehensive overview of the most relevant tax aspects and certain non-tax aspects of 7 European jurisdictions (Belgium, Ireland, Luxembourg, the Netherlands, Spain, Switzerland and the United Kingdom). This edition features a new chapter on the OECD Pillar Two rules, and the attention points under Pillar Two when selecting your holding jurisdiction. Click here to preview the publication and request your copy now: https://lawand.tax/43Vcv7A For further information, reach out to Michiel Schul, Laurens Hoek, or Boudewijn Pleijsier. #holdingregimes #edition2025 #publication #europeantaxlaw #lawandtax

Did you know that Luxembourg is the second-largest investment fund center in the world, just behind the United States? As a leading player in the global investment landscape, Luxembourg continues to drive growth and innovation in the sector. Our fund specialist, Veronica Aroutiunian, has explored this dynamic market in depth in her latest contribution to the International Asset Management and Investment Funds Review. 🔍 Dive into her insights and read the chapter here: https://brnw.ch/21wRpjb #lawandtax #luxembourg #europe #finance #funds #assetmangement #investmentmanagement #fundfinance

𝗦𝘁𝗮𝘆 𝗮𝗵𝗲𝗮𝗱 𝗼𝗳 𝗶𝗻𝗱𝘂𝘀𝘁𝗿𝘆 𝘁𝗿𝗲𝗻𝗱𝘀 𝗮𝘁 𝘁𝗵𝗲 𝗔𝗟𝗙𝗜 𝗚𝗹𝗼𝗯𝗮𝗹 𝗔𝘀𝘀𝗲𝘁 𝗠𝗮𝗻𝗮𝗴𝗲𝗺𝗲𝗻𝘁 𝗖𝗼𝗻𝗳𝗲𝗿𝗲𝗻𝗰𝗲! Join us in Luxembourg—Europe’s leading hub for alternative investments—as we explore the latest technological advancements, regulatory developments, and market trends shaping the future of asset management. 📍 European Convention Center, Luxembourg 📅 25-26 March Our Luxembourg funds team members — Veronica Aroutiunian, Christophe Boyer, Adrien Anese, Sebastiaan Hooghiemstra, and Juliane Hurter—are looking forward to meeting you! As a fully integrated, multidisciplinary investment management practice, we deliver strategic legal solutions across all key alternative asset classes and help global investors navigate an evolving industry landscape. We look forward to meeting fund industry players and peers, and discussing how trends like digital transformation, sustainable finance, and regulatory changes are shaping the future of the fund industry. As proud, long-time sponsors of ALFI, we are excited to continue supporting this essential event and driving the conversation forward. We hope to see you there! #lawandtax #assetmanagement #fund #regulation #sustainablefinance #digital #luxembourg ALFI - Association of the Luxembourg Fund Industry

𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗡𝗲𝘄 𝗬𝗼𝗿𝗸 𝗼𝗳𝗳𝗶𝗰𝗲 𝗳𝗼𝗿 𝘁𝗵𝗲 𝘀𝗲𝗰𝗼𝗻𝗱 𝘀𝗲𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗼𝘂𝗿 𝘀𝗶𝘅-𝗽𝗮𝗿𝘁 𝘁𝗮𝘅 𝘄𝗲𝗯𝗶𝗻𝗮𝗿 𝘀𝗲𝗿𝗶𝗲𝘀! During our second webinar: “EU tax developments impacting US asset managers: What you need to know”, our industry tax experts, Michiel Schul and Pierre-Antoine Klethi, will discuss key EU tax developments impacting US asset managers. During this webinar they will cover the following trends and developments: • Luxembourg and Dutch tax update • Pillar Two points of attention for US asset managers with Luxembourg and Dutch investment platforms. • Relevant developments for the repatriation of profits out of Luxembourg and the Netherlands. 📅 Second session: Tuesday, March 25 🕚 11:00 AM – 12:00 PM (ET) | 16:00 – 17:00 PM (CET) 🔗 Click here to register and view the full webinar overview: https://lawand.tax/4igxtlW #lawandtax #EUtaxdevelopments #funds #assetmanagement #webinar

𝗖𝗼𝗻𝗴𝗿𝗮𝘁𝘂𝗹𝗮𝘁𝗶𝗼𝗻𝘀 𝘁𝗼 𝗣𝗶𝗼𝗻𝗲𝗲𝗿 𝗣𝗼𝗶𝗻𝘁 𝗣𝗮𝗿𝘁𝗻𝗲𝗿𝘀 𝗼𝗻 𝗮𝗰𝗾𝘂𝗶𝗿𝗶𝗻𝗴 𝗢𝗚 𝗖𝗹𝗲𝗮𝗻 𝗙𝘂𝗲𝗹𝘀 𝗳𝗿𝗼𝗺 𝗔𝗕𝗡 𝗔𝗠𝗥𝗢 𝗦𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗹𝗲 𝗜𝗺𝗽𝗮𝗰𝘁 𝗙𝘂𝗻𝗱 𝗮𝗻𝗱 𝗠𝗲𝗲𝘄𝗶𝗻𝗱! OG Clean Fuels (OG), a leading owner and operator of clean fuel filling stations, has over 325 stations across the Netherlands, Sweden, Germany, and Italy. These stations offer bio-CNG, bio-LNG, electric vehicle charging, hydrogen, and liquid biofuels. We are thrilled to see OG and Pioneer join forces for a successful journey ahead. We are proud to have served as lead counsel for Pioneer on this transaction, working alongside other local counsels. Our multidisciplinary team consisted of, among others, Jan Willem Van Rooij, Ömer Aslan, Anne Brugmans, Esther van Wageningen, Mark Rebergen, Casper Ooijevaar, Pannie Ye, Louis Lutz, and Sandrine Lekkerkerker. Read more about this deal here: https://lawand.tax/3DJkRVm #lawandtax #biofuels #sustainablefuels #investment #sustainability #EV #hydrogen #biogas #energytransition

𝐖𝐚𝐧𝐭 𝐭𝐨 𝐬𝐭𝐚𝐲 𝐚𝐡𝐞𝐚𝐝 𝐨𝐟 𝐭𝐡𝐞 𝐤𝐞𝐲 𝐭𝐫𝐞𝐧𝐝𝐬 𝐬𝐡𝐚𝐩𝐢𝐧𝐠 𝐋𝐮𝐱𝐞𝐦𝐛𝐨𝐮𝐫𝐠’𝐬 𝐝𝐞𝐛𝐭 𝐜𝐚𝐩𝐢𝐭𝐚𝐥 𝐦𝐚𝐫𝐤𝐞𝐭𝐬 𝐢𝐧 𝟐𝟎𝟐𝟓? Our specialists Noémi Gémesi, Vanessa F., Tom Hamen, and Kévin Emeraux have contributed to Lexology Panoramic – Debt Capital Markets 2025, providing insights into the latest developments. This chapter offers a market overview and explores filing and documentary requirements, regulations, liability considerations, and essential factors to keep in mind. 📖 Read the full chapter here 👉 https://lawand.tax/4bNjD7T #lawandtax #luxembourg #capitalmarkets #debtcapitalmarkets

Overwhelmed with keeping up to date with latest developments in Private Equity and Fund Formation? Look no further! Our latest contribution to the Lexology Panoramic Guide on Private Equity (Fund Formation), Luxembourg Chapter provides comprehensive analysis on the legal and tax implications on fund formation, regulation, licensing and registration, investors participation, listing and private equity transactions. To read more, please click the link https://lawand.tax/4bNjD7T or reach out to our contributors Marc Meyers (Fund formation), Noémi Gémesi (Capital markets), Tom Hamen and Karin Finné (Tax). #lawandtax #luxembourg #privateequity #funds #fundformation #tax

Enhance your expertise in Labour Law, master employment contract management from legal, tax, and social security perspectives, and learn to process personal data effectively in HR. Join our tailored training sessions! 📅 27 March | 10:00 AM - 1:00 PM CET Labour Law: The Essentials 📅 5 June | 9:30 AM - 1:00 PM CET Data Protection in HR matters 📅 19 June | 10:00 AM - 1:00 PM CET Managing Employment Contract Termination Procedures: The Essentials Farah Jeraj, Kheira Mebrek, Emilia Fronczak and Alice Ferré, will provide valuable insights through practical examples during these training sessions organised by THE ACADEMY by Loyens & Loeff. 🔗 Register now: https://lawand.tax/41EtyZY For any questions, feel free to contact us at theacademy@loyensloeff.com. #Trainings #LabourLaw #EmploymentContracts #TheAcademy #LawAndTax #GDPR