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Op 1 oktober 2026 is de internetconsultatie van de concept-Zelfstandigenwet gestart. Met dit wetsvoorstel wil het kabinet meer duidelijkheid bieden over wanneer werkzaamheden als zelfstandige kunnen worden verricht en wanneer sprake is van een werknemer. De wet introduceert hiervoor een zogenoemde ‘veilige haven’ voor opdrachtgevers en zelfstandigen. Het is de vraag of dit in de praktijk ook zo zal uitwerken.

Met de plannen wordt een belangrijk discussiepunt over het wetsvoorstel Wet werkelijk rendement box 3 beslecht.

Rewardstrategie als motor voor duurzame verandering

In this edition of the NL-Africa Tax Desk newsletter, we highlight key tax developments across Africa, including new tax legislation in Kenya and Nigeria, as well as the latest Pillar 2 updates from the region.

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

Multinational groups often focus on whether their intercompany financing arrangements are at arm’s length. A recent judgment of the Court of Appeal in The Hague again demonstrates that the quality and timing of the underlying TP documentation is equally important.

As tax authorities worldwide move towards direct, often real‑time access to business transaction data, E‑invoicing and real‑time compliance are becoming essential for modern tax and finance operations. With more than 90 jurisdictions worldwide introducing or expanding E‑invoicing and real‑time compliance mandates, organisations are being forced to move quickly and fundamentally rethink how they manage indirect tax.

For many organisations, this shift brings complexity and risk – but with the right approach, E‑invoicing and real‑time compliance can also drive better data quality, efficiency and control. KPMG Meijburg helps you navigate this evolving landscape with practical, scalable support.

Tax controversy is increasing across Europe. Broader reporting obligations, greater cross-border exchange of information and more sophisticated, data-driven audits are enabling tax authorities to identify and pursue cross-border issues more quickly.

We are pleased to present the September 2026 edition of our Tax Update Shipping & Offshore.