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Welcome to our second edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Meijburg Legal advises Triodos Impact Strategies N.V.’s Triodos Energy Transition Europe Fund (TETEF) in relation to a substantial mezzanine financing arrangement for GIGA Storage B.V. and its subsidiaries (GIGA Storage).

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.

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.

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

On December 15, 2023 the Ministry of Finance published a new decree on the allocation of taxing rights in respect of severance payments in an international context. The decree took effect on January 1, 2024.

According to the caretaker government, the draft bill should be seen as a building block and tool for a new government.

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

The vast majority of work-based residence permits issued in the Netherlands every year are for the purpose of employment as a highly skilled migrant or intra-company transferee. To employ these highly skilled workers, the employer must apply to become an authorized sponsor.

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