Does your company make payments to parties located in tax havens? If so, your business may have a reporting obligation. Failure to comply with this can result in the tax authorities rejecting these expenses as business costs, even if they are genuine commercial transactions.

Good news for those aiming to optimize corporate structures: since November 2025, a simplified sister merger can now proceed with fiscal neutrality. This allows for easier and more cost-effective mergers between companies with the same shareholder(s).

Many companies invest in qualifying DBI funds to achieve tax-efficient investment returns. However, from assessment year 2026 onwards, the tax landscape will change. A new condition makes the minimum remuneration of a director who is a natural person suddenly crucial.