Tax measures for 2026

NL-Africa Tax Newsletter – October 2025

October 30, 2025

This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on Tanzania’s 2025 Finance Act, Tunisia’s proposed 2026 Finance Bill and on capital gain taxation in Ghana and Nigeria ...

Publication of Decree on Intermediation Activities in Shares and other Securities Transactions

October 15, 2025

The Decree makes clear that the Deputy Minister of Finance advocates a broad application of the VAT exemption.

CJEU: not only trade factoring but also invoice factoring is VAT taxed

October 24, 2025

The CJEU’s judgment makes clear that if factoring involves acquiring the management and collection of debts, there will very likely be a VAT-taxed service.

Advocate General advises the Supreme Court on the sustainability of interest on tax due

September 30, 2025

The A-G has concluded, on various grounds, that the rate for interest on tax due of 8% cannot be maintained and should be reduced. It is now up to the Supreme Court to decide on this matter.

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