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Latest Briefings

Reduction of partial transition compensation for working hours by Supreme Court

By Lucas Hoogervorst, Maureem in Poel The Supreme Court ruled last Friday that, in short, a partial amendment of an existing employment contract in circumstances that have to be borne by the employer, may result in the payment of a partial transition payment. This concerns the special case that, due to circumstances, is forced to proceed […]

Prinsjesdag- Tax plan 2019

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include: 1. Change of rates in corporation tax, income tax and VAT 2. Limiting depreciation possibilities buildings in own use 3. Limitation periods for loss settlement in corporation […]

Prinsjesdag 2018- Indirect taxes

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of elements of these legislative proposals that may be relevant include: 1. Increased VAT rate reduced from 6% to 9% 2. Extension of VAT sports exemption 3. Implementation E-commerce Directive 4. Modernization small entrepreneur scheme

2019 Dutch budget

The 2019 Dutch Budget (the Budget) includes a proposal to abolish the existing dividend withholding tax, replacing it with a withholding tax on dividend payments to related entities in low-tax jurisdictions and in cases of abuse as of 1 January 2020. In a separate proposal, implementing the EU Anti-Tax Avoidance Directive (ATAD1) new rules are […]

Developments in the Swiss securitisation market in 2017-18

By Lukas Wyss In July 2017, BMW (Schweiz) AG closed a new public Swiss auto lease ABS transaction. The transaction features the issuance of €325m Class A Floating Rate Notes via BMW’s Luxembourg platform Bavarian Sky Europe S.A. (acting in respect of its Compartment Swiss Auto Leases 2). This was one of the first Swiss public […]

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Pick me, legal press

Hey kids! Bet you thought Daddio Tulkinghorn was a real square, right? Or that he was a dag and didn’t dig it? Well, this week he’s out to prove that he’s down with the kids and hanging with the boys from home (surely that should be homeboys? – ed). But Tulkinghorn is not the only […]

And the Best British Biller…

Tulkinghorn would like to raise a glass to those talented lawyers at Mishcon de Reya. The firm represents two winners of this year’s Brit Awards, Fatboy Slim and A1. Fatboy is the nice one married to Zoe Ball who used to be in The Housemartins before he got into car alarm music. Tulkinghorn doesn’t have […]

Walkers goes global with London office

Leading Cayman Islands firm Walkers is opening a London office to focus on structured finance and capital markets work. The firm, which is one of the top law firms for offshore work, is sending in two former Clifford Chance lawyers to launch its City practice. Partners Susan Harper and David Whittome will fly in to […]

LEGAL WIDOW

The Lawyer’s beloved secretary has gone on extended sick leave as the result of some appalling accident at the salsa class she teaches in her spare time, which has put half the class in traction. It means, of course, that the Lawyer has been assigned a new secretary from the admin pool. “Do they all […]

Brief encounter: fenners

Fenners is a small London firm, specialising in corporate finance and commercial property. According to managing partner Robert Fenner, specialising in these two areas has its advantages. One area is busy when the other is quiet, thus ensuring a consistent workflow. Fenners also promotes itself as specialising in technology, including internet and e-commerce law, but […]

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