Netherlands: M&A/Private Equity

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Article
Impact Of Post-Closing Actions On Access To Tax Attributes - New York Office Snippet
The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.
Netherlands Tax
LL
Loyens & Loeff
Article
Dutch Competition Regulator's Call-in Power Passes "First Phase" As Lower House Adopts Bill
The Netherlands is poised to grant its competition authority unprecedented power to scrutinize mergers that fall below traditional notification thresholds, targeting potentially harmful transactions such as roll-up strategies and killer acquisitions. While the Dutch House of Representatives has approved the bill despite criticism from the Council of State, the legislation introduces an asymmetric threshold system and raises standard notification requirements, fundamentally reshaping the country's merger con
Netherlands Anti-trust
DB
De Brauw Blackstone Westbroek N.V.
Article
Dutch House Of Representatives Approves Proposed ACM Merger Control Call-In Power
The Dutch House of Representatives has approved legislation granting the Netherlands Authority for Consumers and Markets unprecedented power to review and potentially block mergers and acquisitions that fall below existing turnover thresholds. This reform addresses concerns about "killer acquisitions" and strategic buy-and-build strategies that may escape traditional merger control scrutiny...
Global Anti-trust
GT
Greenberg Traurig, LLP
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