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NL-Africa Tax Newsletter – July 2025

July 30, 2025
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates about e-invoicing in Nigeria and the new VAT rules in Ethiopia. It also includes an update about a transfer pricing case be ...
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Amending regulation mortgage credit 2026

July 23, 2025
On 7 July 2025, the amending regulation mortgage credit 2026 (the "Amending Regulation") was submitted for consultation. The Amending Regulation introduces a change to the Provisional scheme mort ...
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Latest release EU Public CbCR implementation tracker

July 23, 2025
KPMG is excited to announce the release of its latest public CbCR Tracker, which offers a detailed and comprehensive overview of the public Country-by-Country Reporting (CbCR) regulations across the E ...
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Legislative proposal Act for the implementation of the directive on shares with multiple voting rights

July 22, 2025
On 7 July 2025, a  legislative proposal for an Actl for the implementation of the directive on shares with multiple voting rights (the "Act") was submitted for consultation.
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Dutch Supreme Court renders judgments on the dividend withholding tax exemption

July 18, 2025
These judgments are very important for the practice, because the Supreme Court addressed the applicationof the anti-abuse provision in holding structures.
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New US country-specific tariffs and the EU’s response

July 14, 2025
The United States has announced new country-specific reciprocal tariffs, with implementation set for 1 August 2025. These tariffs are being communicated through official letters from the White House t ...
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Tax Update Shipping & Offshore - July 2025

July 14, 2025
This is the July 2025 Tax Update for the Shipping & Offshore sector.
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Government announces tightening of the highly skilled migrant scheme

July 14, 2025
The Dutch government is working on major changes to the highly skilled migrant scheme. The proposed tightening focuses, among other things, on the salary criteria for highly....
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Rebuttal Provision Box 3 Act adopted by Upper House of Parliament

July 11, 2025
The Act offers a temporary solution until a new Box 3 regime is implemented under the Actual Return on Investment Box 3 Act (probably as of January 1, 2028).
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ESG Insights for Tax & Legal | July 2025

July 10, 2025
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!
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Changes to indirect lucrative interest regime as of 2026

July 4, 2025
On July 3, 2025 the Lower House of the Dutch adopted a motion requesting the government to impose a higher tax on an indirectly held lucrative interest (carried interest).
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Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants

July 2, 2025
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the glob ...
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