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

The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.

On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ondernemen) (the “Bill”). The Bill introduces a duty of care for companies and sets rules for specific businesses to ensure they exercise due care in their supply chains.

The Dutch tax authorities are getting ready for CESOP. They have released their technical guidance.

As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate.

Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then the last payroll return in which you can report the 80% final levy payable is the payroll return for February 2023.

As of March 1, 2023 the interest on tax due payable on corporate income tax and withholding tax assessments will increase from 8% to 10.5%.

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

On Friday, January 27, 2023 a draft bill was published that must introduce a temporary levy on the market revenues from inframarginal electricity production.

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 convenience in the new Pro Memoria.