Sustainability (ESG)

Upper House adopts 2023 Tax Plan package and other tax bills

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached

CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules

Both the memorandum and its overall content had already been announced on Budget Day.

Tax measures for 2023

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2023 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.

Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants

The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the glob ...

Pro Memoria 2022

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...