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ESG Insights for Tax & Legal | July 2026

July 16, 2026
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Dutch government’s Talent Strategy signals continued focus on attracting highly skilled migrants

July 16, 2026
Last year, the Dutch government announced plans to tighten the Highly Skilled Migrant (HSM) scheme, creating uncertainty for employers that rely on international talent. Recent developments, howe ...

Tax Update Shipping & Offshore - July 2026

July 15, 2026
We are pleased to present the July 2026 edition of our Tax Update Shipping & Offshore. 

Insights from the Dutch MAP Annual Report 2025 and the EU Tax Omnibus Proposal

July 9, 2026
Several recent developments illustrate the continued focus on improving international tax dispute prevention and resolution mechanisms. In this context, the publication of the Dutch MAP team's 2025 An ...

Status of new box 3 regime after plenary debate in Upper House of Dutch Parliament

July 2, 2026
The Upper House wants to wait for the adjustments to be included by the cabinet in an amending Act, and only decide this autumn.

NL-Africa Tax Newsletter – June 2026

June 30, 2026
This NL-Africa Tax Desk newsletter includes updates on the 2026/2027 budgets in East Africa and taxation in respect of digital services.

Supreme Court decides: no box 3 restoration of rights for non-litigants for 2017-2020

June 25, 2026
As a result, the class action-plus proceedings for the non-litigants for the years 2017 to 2020 seem to have materially come to an end.

Dutch pay transparency draft decree under consultation

June 24, 2026
Developments in pay transparency: definition of “pay” clarified in Dutch draft decree currently under consultation 

European Commission presents proposal for Direct Tax Omnibus

June 24, 2026
The Omnibus proposal is an ambitious proposal for a directive from the European Commission that aims to reduce administrative burdens and tax burdens for taxpayers.

CJEU limits the levy of real estate transfer tax on contributions and restructurings involving real estate companies

June 5, 2026
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.

NL-Africa Tax Newsletter – May 2026

May 28, 2026
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.

CJEU: transfer pricing adjustments are not consideration for VAT-taxed services in the present case, but may constitute a price adjustment for previous supplies of goods

May 13, 2026
For multinational organizations, now is the time to apply the framework outlined by the CJEU to their own situation.

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