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The gateway to corporate information and investment products, opening soon? Tentative agreement on the European Single Access Point (ESAP)

The European Commission has published a proposal for the creation of a European Single Access Point (ESAP) providing centralised access to publicly available information relevant to financial services, capital markets and sustainability. The ESAP aims to create a single European database where investors can obtain both non-financial and financial information on European companies and investment products. According to the proposal, ESAP should be established by 31 December 2024 and offer a minimum set of functionalities, which should be completed by 31 December 2025.

On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.

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

The judgment partly removes existing ambiguities and may have consequences for Dutch board members who still charge VAT on their invoices.

On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and retain talented employees, and to position organizations as top employers in a rapidly changing labor market. Equity-based remuneration is particularly well suited to these objectives.

We have focused on what we consider to be the most important topics and changes.

Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.

The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of Justice of the European Union (CJEU).

The Netherlands and Belgium have reached agreement on the concept of ‘permanent establishment’ as it applies to cross-border workers who work from home.