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Article ESG Tax Seminar: Guidance to explore ESG

July 26, 2023
ESG is a trend that will alter the business environment beyond recognition in the near future. To better understand how ESG will impact tax, KPMG Meijburg organized the ESG Tax Seminar: Guidance to ex ...

Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023
The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.

CBAM enters into force on 17 May 2023

May 16, 2023
On 16 May, the European Union’s (EU) new Regulation establishing a Carbon Border Adjustment Mechanism (CBAM) was published in the Official Journal of the European Union, and will enter into force the ...

EU ETS & CBAM: key pieces of legislation formally adopted

April 26, 2023
EU ETS & CBAM: key pieces of legislation formally adopted The end of a lengthy decision-making process results in a conclusive green light.

Pro Memoria 2023

January 26, 2023
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

Plastic taxes - A European perspective

December 28, 2022
The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.

The path to tax transparency in the Benelux

December 23, 2022
In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders re ...

Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022
The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached

December 14, 2022
CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

Internet consultation on legislative proposal to implement Pillar 2 in the Netherlands

October 25, 2022
The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.

Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules

October 5, 2022
Both the memorandum and its overall content had already been announced on Budget Day.

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