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In essence, the Court of Justice ruled that the anti-profit shifting provision of Section 10a CITA 1969 is not contrary to the freedom of establishment.

The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

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

The winner of the Meijburg Art Commission for 2024 was announced during the successful 12th edition of the international Unseen Photography Fair. It was our pleasure to award the 2024 MAC to Melissa Schriek.

In our memorandum we address the most important proposed changes to payroll tax and social security contributions and labor market developments.

We have prepared a two-page overview of the measures contained in the 2025 Tax Plan package.

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.