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

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

Dutch research (SEO Amsterdam Economics and University of Amsterdam) showed that more than 25% of the companies that should report under the Corporate Social Sustainability Directive (CSRD) in 2025 are not (sufficiently) collecting the required information and data points in respect of financial year 2024, meaning that they will most likely not be able to (fully) meet the reporting requirements CSRD imposes on them.

After extensive negotiations, the European Parliament (the EP) and the Council of the EU (the Council) adopted the European Green Bond Regulation (the Regulation) on 5 October 2023 and 23 October 2023, respectively. The Regulation has been adopted after the European Commission (the EC) submitted a legislative proposal for the introduction of a European Green Bond Standard (EUGBS) on 6 July 2021 and after the Council and the EP announced that a provisional agreement had been reached on an EU green bonds framework on 28 February 2023.

Although the case concerns highly specialized satellite insurance policies, the interpretation of the definition of establishment and the transport exemption is of wider importance for the Dutch and European insurance markets.

On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

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

At Meijburg Legal, we disagree! Together with our colleagues at KPMG and our international KPMG network, we advise our clients on how to handle debt collection, cash management and debt sales in an ESG responsible way. How? You can read in our latest brochure.

Our advice to businesses offering gifts to promote sales is to re-examine the VAT consequences of this.