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WBSO: A gift from the government for Dutch startups - Blog Martin Lambregts
September 3, 2015
One of the many reasons startups are well-advised to establish themselves in the Netherlands is that the Dutch government has hidden several incentives within the Dutch tax system for innovative companies and businesses. Martin Lambregts, tax attorney at Wintertaling, explains the WBSO as an advantage for startups in the Netherlands.
Block exemption 403 statement: consequences of joint and several liability of parent company - Blog Jelle van der Beek
August 17, 2015
A settlement reached by a creditor with a subsidiary – if a so-called 403 declaration is involved – does not automatically imply that the creditor in question has waived its right of action against the parent company. The Supreme Court recently ruled that, due to the joint and several liability of a parent company, independent performance of a...
Article NRC 14 July 2015: Martin Lambregts & Dennis Evertsz - Tax attack on Airbnb: fear not
July 14, 2015
Today, an opinion piece by Martin Lambregts and Dennis Evertsz appeared in NRC. The article's gist: Airbnb hosts have nothing to fear from the tax authorities. NRC article, July 14, 2015: Martin Lambregts & Dennis Evertsz – Tax attack on Airbnb: fear not
Workshop on the Work and Security Act in Wintertaling - May 21, 2015
May 22, 2015
On May 21, 2015, a successful workshop was held by the Wintertaling Employment Law department. The workshop focused on the changes to the Work and Security Act (Wet werk en zekerheid), which will take effect on July 1, 2015. Below you can find the handouts of the presentations by Jennifer Horsten and Wilfred Groustra. WWZ The transition payment, May 21, 2015 Jennifer Horsten WWZ The New Dismissal Law, May 21...
Winter language recommended in the Legal 500
May 19, 2015
The Legal 500, a leading international institute that has been researching the quality of law firms worldwide for over 20 years, has included Wintertaling in its 2015 edition. In the 2015 EMEA edition of the Legal 500, Wintertaling is recommended for "Corporate and M&A" in the Netherlands.
Wintertaling advises SPIE on the acquisition of Numac Group
04 May, 2015
SPIE expands significantly with acquisition of Numac Group (source: ANP) BREDA, Netherlands, May 1, 2015 /PRNewswire SPIE, the independent European leader in multi-technical services in the areas of energy and communications, announces the acquisition of the Numac Group. This strategic acquisition strengthens SPIE's position in the eastern Netherlands.
The tax penalty basis in the event of reversal and increase of the burden of proof - Article by Martin Lambregts
April 28, 2015
Published in the Weekblad voor Fiscaal Recht (Weekly Journal for Tax Law) on March 5, 2015, co-authored with AA Kan. If a taxpayer fails to provide the Tax and Customs Administration with any or all incorrect information, the Administration can issue a tax assessment based on an estimate, reversing the burden of proof. (more…)
Splitting of family law section as of September 1, 2015
April 22, 2015
Effective September 1, 2015, the family law practice will be separated from Wintertaling Attorneys and Notaries in Amsterdam. The practice will join forces with the family law firm SliepenbeekVanCoolwijk in Eindhoven and two family law attorneys from Schlicher Attorneys in The Hague to form the new family law firm SliepenbeekVanCoolwijkVanGaalen. The firm will have offices in Amsterdam...
Invitation to the WWZ Wintertaling workshop on May 21, 2015 - New dismissal law and the transition payment; are your employment contracts WWZ-proof? and the WWZ
March 16, 2015
The first parts of the Work and Security Act (WWZ) were implemented on January 1, 2015, but these were regulations with limited impact. This is different with the regulations that will take effect on July 1: the new dismissal law and the transition payment. Every employer will be affected by these regulations, and they can also have significant financial consequences.
Nuanced case law on common foundations - Article by Bas van Vliet
March 13, 2015
In a recent judgment of January 27, 2015, the Amsterdam Court of Appeal further clarified an earlier ruling on joint foundations from 2009.[1] This ruling impacts the assessment of issues surrounding the repair of joint foundations, which are particularly common in Amsterdam. (more&...
Special charges and restrictions under Article 7:15 paragraph 1 of the Dutch Civil Code - Article by Fred Wijma
March 10, 2015
Public law regulations that are not specifically aimed at one or more owners are not considered "special burdens and restrictions" within the meaning of Article 7:15, paragraph 1, of the Dutch Civil Code, according to the Supreme Court. Click here for the full article, Supreme Court judgment, January 30, 2015, ECLI:NL:HR:2015:159. This contribution was written by Mr. FD Wijma.
Concentrated defense in summary proceedings - Article by Martin Lambregts in Advocatenblad
09 March, 2015
Abraham Hartogh introduced the concentration of defense at the end of the nineteenth century. A relatively recent amendment to the law makes this rule relevant in summary proceedings. It seems risky for a defendant in summary proceedings to keep a few cards up their sleeve if, before the hearing, they voluntarily file a statement of defense or otherwise respond to the initial summons.
Circumventing the chain arrangement with a settlement agreement is not permitted - Article by Jennifer Horsten
February 4, 2015
On January 9, 2015, the Supreme Court ruled that circumventing the chain rule in advance in a settlement agreement is not permitted. While a settlement deviating from mandatory law may be concluded to end an existing dispute, this may not be done to prevent a dispute. Otherwise, mandatory law could easily be set aside in advance, according to...
Donation by a legal entity, (un)taxable?
January 29, 2015
The question of whether a gift from a legal entity is taxable or not will initially be answered affirmatively by many. The 1956 Inheritance Tax Act stipulates that gift tax is levied on the value of anything received as a gift from "someone." However, Dennis Evertsz believes it is questionable whether "someone" also includes a legal entity...
Conflict between a provision in a shareholders' agreement and the law; the role of reasonableness and fairness
January 28, 2015
Parties operating jointly under a private limited company (BV) often decide to regulate their relationship not only through the BV's articles of association, but also to enter into a shareholders' agreement to formalize their relationship. What if an agreement in the shareholders' agreement conflicts with the BV's articles of association or a statutory provision? Recently...
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Charles Langereis passed away

We were deeply saddened to learn that Charles Langereis passed away completely unexpectedly on Thursday evening, December 22, 2016, as a result of a

December 23, 2016

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