JD Supra Netherlands

Publisher:
JD Supra
Publication date:
2019-04-29

Publisher

Latest documents

  • 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.

  • 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.

Featured documents

  • The Netherlands as an Attractive Alternative for Settling International Mass Claims

    Since the U.S. Supreme Court’s decision blocking actions by non-U.S. investors related to securities in companies not listed in the U.S. and traded outside the U.S. (the “foreign-cubed-cases”), Morrison v. Natinonal Australia Bank Ltd., 130 S.Ct. 2869 (2010), the Netherlands has proven to be an...

  • The Netherlands Returns as a Collective-Settlement Forum

    Ageas (the former Fortis) and several organizations representing Fortis shareholders announced yesterday a EUR 1.204 billion settlement of shareholder claims under the Dutch Act on Collective Settlement of Mass Claims (the “WCAM”). The proposed settlement, which is subject to approval by the...

  • Monthly newsletter GDPR: Accountability Privacy by Design and Privacy by Default (Dutch)

    This fourth edition of the GDPR newsletter, the first after our tie-up with Dentons, deals with the (new) data protection principles of accountability, privacy by design and privacy by default....

  • Nieuwe financiële regels voor VVE’s (Dutch)

    It was already in the air, but in the meantime, the bill on improving the functioning of association of owners has also been adopted by the First Chamber. These new rules will be finalized on January 1, 2018. The bill will in two cases change the current rules: (i) a further elaboration of the...

  • GDPR Update: Data Processors

    Distinction between the data controller and the data processor - In this GDPR Update we address the position of the data processor. The position of the data processor will be analysed from the perspective of the processor itself, as well as from the perspective of the data...

  • GDPR Update: Data Protection Officers (Dutch)

    In this month’s GDPR Update we address the position of the Data Protection Officer (the DPO). The DPO is a natural person overseeing the processing of personal data within an organisation....

  • Eigen schuld, dikke bult (Dutch)

    In many professional liability cases, a claim is claimed by an injured party to the effect that the relevant professional is liable to the injured party and must compensate his or her loss "to be made more detailed by state". This implies that the procedural debate is split into two procedures: the ...

  • Top 10 issues to consider when employing people in the Netherlands

    Pursuant to the guide “Doing Business in the Netherlands 2018” of the Dutch tax firm PwC there are many advantages of doing business in the Netherlands, such as a pro-business climate, its strategic location, attractive tax system, a highly educated multilingual workforce and superior...

  • Professional Liability and Disciplinary Law Newsletter - September 2018 (Dutch)

    Welcome to the September edition of the monthly Professional Liability and Disciplinary Law Newsletter of Dentons Boekel....

  • The Netherlands Commercial Court: An Attractive Forum for Litigation

    Specially designed for large and complex international commercial disputes, the NCC offers effective and economical litigation options. In December 2018, the Dutch Senate unanimously passed legislation to introduce the international trade chamber of the Court of Amsterdam (Netherlands Commercial ...

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