DLA Piper Netherlands

The new employee stock option rules should enter into force on January 1 2022

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Proposed employee stock option rules for the Netherlands

Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands discuss the proposed rules that amend the wage tax treatment of employee stock options.

Ilse Lagerweij, June 18, 2021

The proposed changes may take away a large number of hybrid mismatches

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Changes ahead for Netherlands legal entity qualification policy

Jian-Cheng Ku and Rhys Bane of DLA Piper Netherlands discuss the impact of potential changes to the legal entity qualification policy that has a proposed effective date of January 1 2022.

Jian-Cheng Ku, May 18, 2021

This ruling is particularly relevant for funds without legal personality