ESG

Interest on tax due to increase to 6% for personal income tax and several other taxes

If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

Draft bill on inframarginal electricity levy

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

Pro Memoria 2023

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 ...

Plastic taxes - A European perspective

The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.

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.

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.

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