NL-Africa Tax Desk newsletter – December 2021

27 december 2021

Dear reader,

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

This month’s NL-Africa Tax Desk newsletter includes several updates on the 2022 tax measures in the Netherlands and Zambia, as well as a comprehensive overview of the tax measures in Nigeria’s Finance Bill, 2021. Next to that, we have seen a major development in international tax with the release of the OECD report - and the European Commission’s response - on the Global Anti-Base Erosion model rules under BEPS Pillar 2. These rules are aimed at introducing a global minimum tax of 15% for MNEs with a turnover of more than €750 million as of 2023 and will, as such, also impact MNEs with activities in Africa.

If you would like to know more about the matters addressed in this newsletter or have any feedback, feel free to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk).

Best regards,
NL-Africa Tax Desk team
Meijburg & Co


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