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April 29, 2021

NL-Africa Tax Desk newsletter – April 2021

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. In this newsletter you can read-up on the tax treaty negotiations initiated by the Dutch Government, recent tax developments in Nigeria - including the 2021 budget and tax measures - and the latest on the minimum tax in Kenya.

 

 

 

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April 22, 2021

Factsheet: Standard Business Reporting (XBRL) Assistance Services

The last step of the process of preparing the statutory financial statements is to file the financial statements with the Chamber of Commerce. To further optimise the digitalisation of this process, the Dutch authorities have developed the Standard Business Reporting (SBR) format (also known as XBRL format).

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Seminars & training programs

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April 19, 2021

CJEU: Member State registration ownership of vessel may levy insurance premium tax

This judgment is not only important for the insurance of seagoing vessels, for which an exemption applies in the Netherlands, but also for the insurance of other vessels, which are subject, as starting point, to 21% insurance premium tax in the Netherlands.

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April 13, 2021

Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, which, on January 24, 2020, had accorded an economic meaning to the term ‘interest’.

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