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• Bankruptcy, Insolvency & Rehabilitation Proceedings in the Netherlands (Updated)

  KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER DUTCH LAW - I. Insolvency proceedings in The Netherlands - There are four law-regulated insolvency proceedings in The Netherlands: bankruptcy (faillissement), suspensions of payment (surseance van betaling), debt adjustment for natural persons (schuldsanering natuurlijke personen) and the confirmation of private plans (homologatie onderhands akkoord (WHOA)). Since the scope of this paper focusses on corporate entities, the debt adjustment for natural persons will not be discussed here.

• Establishing a Business Entity in the Netherlands (Updated)

  TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are subjects of law and as such have rights and obligations. The rights and obligations of partnerships are held by the persons or legal entities for whose account the partnership is carrying on its business activities.

• Bankruptcy, Insolvency & Rehabilitation Proceedings in the Netherlands (Updated)

  KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER DUTCH LAW - I. Insolvency proceedings in The Netherlands There are four law-regulated insolvency proceedings in The Netherlands: bankruptcy (faillissement), suspensions of payment (surseance van betaling), debt adjustment for natural persons (schuldsanering natuurlijke personen) and the confirmation of private plans (homologatie onderhands akkoord (WHOA)). Since the scope of this paper focusses on corporate entities, the debt adjustment for natural persons will not be discussed here.

• Establishing A Business Entity In The Netherlands (Updated)

  TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are subjects of law and as such have rights and obligations. The rights and obligations of partnerships are held by the persons or legal entities for whose account the partnership is carrying on its business activities. Please see full Chapter below for more information.

• Buying and Selling Real Estate in the Netherlands (Updated)

  KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of a real estate agent. In practice actually one often sees that the seller instructs a real estate agent to act as an intermediary. A purchase agreement cannot be effected by the real estate agent himself: he is merely the intermediary. Should the seller engage a real estate agent, the seller must also pay the charges arising from the use of his services. Please see full Chapter below for more information.

• Netherlands: new legislative proposal Real Estate Transfer Tax

  1. Introduction (amendment of concurrence exemption for share transactions) The starting point of this proposal is that VAT is due (standard rate, currently 21%) by the seller on the supply of new real estate. Acquisition of existing real estate by Purchaser is generally subject to RETT (standard rate, currently 10,4%). However, it is possible to transfer new real estate via a share deal (instead of a direct supply of the real estate) where neither VAT nor RETT is due. However, VAT on the purchase of services acquired as part of the exempt share deal is not deductible and thus constitutes a cost for the seller, for example a developer. In practice, taxpayers use this tax-saving structure to reduce the tax burden when purchasing new real estate. This structure is of interest when VAT is a burden, such as when purchases are made by landlords of residential properties, (investors who rent to) educational institutions pension funds, insurance companies and healthcare providers. The current situation can be represented in a figure as follows: Please see full Publication below for more information.

• Bankruptcy, Insolvency & Rehabilitation Proceedings in the Netherlands (Updated)

  KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER DUTCH LAW - I. Insolvency proceedings in The Netherlands - There are four law-regulated insolvency proceedings in The Netherlands: bankruptcy (faillissement), suspensions of payment (surseance van betaling), debt adjustment for natural persons (schuldsanering natuurlijke personen) and the confirmation of private plans (homologatie onderhands akkoord (WHOA)). Since the scope of this paper focusses on corporate entities, the debt adjustment for natural persons will not be discussed here. Please see full Chapter below for more information.

• Preventing and Resolving Tax Disputes - It is all bout knowing the rules of the game

  A tax dispute may arise in a myriad of ways. Disputes may arise as a result of questions raised by tax authorities, a random tax audit or from a targeted investigation. A dispute may also arise as a result of a transaction mentioned in the press or information received from another (foreign) authority. Disputes can even arise because a taxpayer filed a request with the tax authorities for certainty in advance (a tax ruling). Whatever the origin of the dispute, you will need to make strategic choices to resolve it. Please see full Memo below for more information.

• Establishing A Business Entity In The Netherlands (Updated)

  TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are subjects of law and as such have rights and obligations. The rights and obligations of partnerships are held by the persons or legal entities for whose account the partnership is carrying on its business activities. Please see full Chapter below for more information.

• Buying and Selling Real Estate in the Netherlands (Updated)

  KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of a real estate agent. In practice actually one often sees that the seller instructs a real estate agent to act as an intermediary. A purchase agreement cannot be effected by the real estate agent himself: he is merely the intermediary. Should the seller engage a real estate agent, the seller must also pay the charges arising from the use of his services. A real estate purchase agreement is often preceded by a pre-contractual stage. If the parties have agreed upon essential conditions, a purchase agreement has been achieved. Please see full Chapter below for more information.

Featured documents

• The Netherlands Describes Tool for Risk Assessment of Nanomaterials in Cosmetics

  On January 25, 2016, the Netherlands National Institute for Public Health and the Environment (RIVM) published a report that describes the content of a computer program that can be used for a risk assessment. According to RIVM, the NanoCosmetics tool will need to cover all aspects of the risk...

• GDPR Update: Rights of the data subjects (information notices) (Dutch)

  In this fifth update we discuss the (new) obligations on the provision of information to data subjects under the General Data Protection Regulation (the GDPR). In the subsequent two updates we will address the other data subjects’ rights (such as the right to access, rectification and erasure)....

• GDPR Update: Data Breaches and Notifications

  Under the GDPR, data security plays a prominent role and the GDPR imposes strict obligations on data controllers and data processors regarding security. While the Dutch Data Protection Act (DDPA) already includes a data breach notification regime, the GDPR introduces new notification obligations...

• Recht op courtage? (Dutch)

  We regularly litigate about whether a broker is entitled to brokerage (read: wages). The starting point is that a broker is entitled to brokerage once an agreement between his client and the third party has been established through his mediation. This also applies if the agreement has been entered...

• State Budget 2019 - Social Affairs and Employment (Dutch)

  In this newsletter we discuss the most important plans of the Dutch government regarding the labor market, occupational disability, illness and pregnancy and the old age provision. ...

• Dutch Employment Law Alert February 2019

  Compensation of the statutory transition payment - In certain circumstances, employers are eligible for compensation of the legal transition payment paid to a former employee whose employment contract was terminated due to long-term incapacity for work. This has been laid down in an amendment to ...

• GDPR Update - GDPR in the Netherlands: one year after (Dutch)

  In this contribution in Dutch, we briefly discuss the activities of the DDPA over the past 12 months....

• [Event] ACEDS Benelux Chapter: eDiscovery Best Practices for Internal Investigations and Audits - November 14th, Amsterdam, Netherlands

  On November 14, the Benelux Chapter of the Association of Certified eDiscovery Specialists (ACEDS) organizes a unique panel discussion on eDiscovery best-practices for internal investigations. As the number of regulators grows, so does the amount of requests for information. Consequently,...

• Dutch CLO vehicles impacted by VAT change

  The Dutch tax authority (Belastingdienst) has notified various collateralised loan obligation issuing vehicles (CLO SPVs) that it has changed its view that collateral management services and collateral administration services (CLO Services) are exempt from Dutch VAT....

• Impact COVID-19 on contract performance under Dutch law

  Suspend now and worry about the (legal) consequences later? As the COVID-19 crisis is more and more unfolding, newspapers report about retailers simply suspending their (rental) payments or cancel existing contracts in order to preserve cash liquidity. ...