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Despite the recent conclusion of a framework agreement for frontier workers working from home in the field of social security, taxation still retains its own rules, backgrounds and approach.

Do you have employees that work at least 25% of their time from home in another country? If so, you will need to take note of the changes that will take effect on 1 July and the relevance of the new Social Security Framework Agreement.

Where the ruling practice used to be seen as a fundamental pillar of the Dutch business climate, the Dutch tax authorities now describe preliminary consultation as ‘an important element of its monitoring policy’.

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.

De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.

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

This is the third  Tax Update for the Shipping & Offshore sector for 2023.

On December 1, 2021 the EU public Country-by-Country Reporting (CbCR) Directive was published in the EU Official Journal and entered into force. The objective of the Directive is to create corporate transparency and to enhance public scrutiny. The Directive had to be transposed into national legislation by June 22, 2023. Differences have been detected between Member States (e.g. implementation date and safeguard clause).

On May 17, 2023 the European Commission (EC) published the first draft of the Union Customs Code - Reform (hereafter: New UCC). 

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 day after publication.