On 12 November 2024, the Court of Appeal in The Hague handed down its ruling in the appeal proceedings between Shell plc and Milieudefensie, a non-governmental organization. Shell appealed a
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Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable
New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax
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Dutch Real Estate: Beware of Potential Leasehold Terminations as a Result of Offences
Recent case law emphasizes that non-compliance (criminal activities including potentially economic offences) on a leasehold (erfpacht) plot can constitute a violation of the obligations under the Dutch leasehold
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Challenges in the Dutch Data Center Market
The Netherlands, widely acclaimed for its tulips, windmills, and cheese, is also an important player in a different realm: the data center market. Due to its strategic geographical position, its
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G7 Sanctions Enforcement Coordination Mechanism and Centralized EU Sanctions Watchdog Proposed
On Feb. 20, 2023, Dutch Minister of Foreign Affairs Wopke Hoekstra gave a speech titled “Building a secure European future” at the College of Europe in Bruges, Belgium
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New and Greener ROZ Template
The Dutch Real Estate Council of the Netherlands (ROZ) adopted a new template lease agreement for retail space leasing at the end of 2022, updating the 2012 version. Several aspects
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FIDIC Golden Principles Under Dutch Law in 2023
FIDIC contracts are widely used in the international Real Estate Projects industry. Much like their national Dutch counterpart, the UAV/UAV-GC contracts, FIDIC contracts consist of General Conditions and Special Conditions
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ESG Opportunities for Distressed Real Estate
According to recent studies, environmental, social, and governance (ESG) is a key value driver of real estate investments.
Both investors and lenders are increasing their focus on ESG, not
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Dutch Trust UBO Register Operational Starting 1 November 2022
For the Netherlands, the obligation of trustees to register their trusts and trust-like legal arrangements as well as the UBO information thereof takes effect starting 1 November 2022.
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Dutch Presented Tax Measures for 2023
On Budget Day, 20 September 2022 (Prinsjesdag), the Dutch Ministry of Finance presented its 2023 tax plan (the Proposal). For the proposed bills discussed in this GT Alert
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