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NL-Africa Tax Newsletter – February 2024

February 29, 2024
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

February 12, 2024
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.

The new Explanatory Notes to Table II: what are the main areas of concern?

February 14, 2024
On December 22, 2023 the Ministry of Finance published the Explanatory Notes to Table II. This Decree contains rules and policy on the application of the zero rate for VAT purposes.

Decree on the Comparison of Foreign Legal Forms published for consultation

February 9, 2024
Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.

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