ESG Insights for Tax & Legal | Januari 2026
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!
This ESG Tax & Legal round-up features:
1. Updated KPMG Sustainability Tax Tracker
3. Navigating the first wave of EU public country-by-country reporting
4. Webcast: CBAM definitive phase: Navigating costs and uncertainty ahead
5. Webcast: Working to optimize incentives, grants, and tax credits in a challenging landscape
6. How to Navigate Protectionism, Incentives, Pillar Two in 2026
Enjoy the ESG Insights and please contact our ESG team for Tax and Legal, if you have any questions or feedback - we are happy to help you!
Merijn Betjes
1. Updated KPMG Sustainability Tax Tracker
The KPMG Sustainability Tax Tracker, provides insight into the global Sustainability landscape for taxes, incentives and grants.
Within this rapidly changing regulatory landscape, governments across the globe are introducing tax measures and incentives to positively influence behaviors that are impacting the environment and contributing to climate change. From a global perspective, we are seeing the implementation of environmental taxes, such as new carbon and plastic taxes, the expansion of the scope of carbon pricing systems, and various funding opportunities to support green investments, such as sustainable energy transitions.
Companies must not only remain compliant, but should also take advantage of the accompanying incentives and grants available to them. To this end, the KPMG Sustainability Tax Tracker provides insight into the global sustainability landscape with regard to environmental taxes, incentives and government grants. Does Japan have a carbon tax? Has the Italian plastic tax been delayed again? What corporate tax relief does Nigeria have for renewable energy providers? KPMG’s Sustainability Tax Tracker provides answers to all these questions and more.
The Sustainability Tax Tracker not only details existing legislation, but also contains information regarding upcoming regulations that are under consideration by governments through formal political processes or are in the process of being promulgated. In addition, by using the in-depth information gathered from our in-country subject-matter specialists, we can help you understand and monitor regulatory developments, and critically assess the related opportunities and underlying obligations. We can help you remain abreast of these developments to ensure that your business is ideally positioned in this ever-changing environment.
The Sustainability Tax Tracker, which is regularly updated, is based on our global Sustainability Radar (database), covers more than 80 countries and leverages off our global network and specialists. Should you wish to obtain information about a jurisdiction that does not appear in the database, please contact your local designated KPMG advisor or one of the specialists listed at the end of this document.
Taxes, incentives and grants are only included in our tracker if applicable in six or more jurisdictions. The KPMG Sustainability Tax Tracker contains high level information that is subject to change and has been compiled to the best knowledge and with the best efforts of KPMG professionals. Please note that legislation is currently changing rapidly, which means that certain information may be outdated.
2. 2026 Tax Plan (in Dutch)
Op dinsdag 16 december 2025 heeft de Eerste Kamer het gehele pakket Belastingplan 2026 aangenomen. Lees meer over de wijzingen op het gebied van ESG.
Download wijzigingen Belastingplan 2026
3. Navigating the first wave of EU public country-by-country reporting
The regulatory landscape for multinational groups operating in the European Union has become more complex with the implementation of the EU public country-by-country (CbyC) reporting requirements across all Member States. Whilst for most in-scope multinational enterprises (MNEs) the first round of disclosures under these new rules will be due by the end of 2026, with respect to financial year 2025 (for calendar year taxpayers), others have already published their first disclosures.
4. Webcast: CBAM definitive phase: Navigating costs and uncertainty ahead
Watch our webcast, CBAM definitive phase: Navigating costs and uncertainty ahead. As the EU’s Carbon Border Adjustment Mechanism enters its definitive phase, importers and suppliers must prepare for new compliance, cost, and data challenges. Watch KPMG professionals discuss what lies ahead, how to manage financial impacts, and how to navigate the uncertainties of the evolving carbon border system.
5. Webcast: Working to optimize incentives, grants, and tax credits in a challenging landscape
In the current constantly changing global landscape, businesses worldwide are increasingly seeking to keep on top, understand and develop holistic strategies to help optimize incentives, grants and tax credits and taking into consideration environmental, social and governance
initiatives, Pillar Two and changing global tax policies. To help ensure, businesses do not lose track of such initiatives, you’re invited to watch the replay of the global webcast.
6. How to Navigate Protectionism, Incentives, Pillar Two in 2026
KPMG has published an article through Bloomberg Tax analysing the interaction between industrial policy, incentives, and Pillar Two following the January 2026 Side-by-Side package, and the implications for multinational investment planning.
