This judgment is relevant for Member States with real estate transfer tax and look-through rules for real estate companies, including the Netherlands and Germany.
This NL-Africa Tax Desk newsletter includes, amongst others, updates on Kenya’s Finance Bil, 2026 and taxation in respect of digital services in Malawi and Morocco.
The measures that have now been launched for consultation are intended to strengthen the tackling of dividend stripping even more, on top of the existing dividend stripping measure.
