This NL-Africa Tax Desk newsletter includes, amongst others, updates on key changes to tax law in South-Africa applicable as per April 1, 2026 and the tax provisions in the 2026/2027 budgets ...
The tonnage regime is a favorable tax regime that was introduced in the Netherlands in 1996 and which can help parties in the maritime / offshore sector to successfully operate in an internationa ...
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.
The proposed measure is based on the assumption that the costs of the hedging instrument are fully deductible, while the projected profit will fall under the participation exemption.
This NL-Africa Tax Desk newsletter includes, amongst others, updates on e-invoicing obligations in Nigeria and South Africa, next to other indirect tax developments across Africa.   ...
On February 12, 2026 the Lower House of the Dutch Parliament approved the new Box 3 regime for levying personal income tax on asset income. The new regime will take effect on January 1, 2028.
Important changes ahead in financing practice: legislator plans to modernize pledges and assignments. We will briefly discuss the changes for the Dutch practice.