Employment & Payroll Tax

The corporate garage is going completely green. Clear multi-year targets for the 30% road tax discount and the stepping-up of payroll bijtelling are forcing Dutch enterprises to aggressively overhaul their lease structures.

The clock is ticking. As the $140B package lands with the Reconciliation 2.0 Budget Committee, corporate lobbyists have launched an intense campaign against a surprise rollback of expat tax benefits.

The “August Cliff” is here. HMRC has launched a major stress-test of its HMRC MTD ITSA 2026 APIs to ensure seasonal earners get accurate tax estimates this summer.

Privacy or Revenue? The Kenya Finance Bill 2026 draft shifts the tax model to “data-first” enforcement, granting the KRA unprecedented access to personal financial data.

A landmark win for HMRC. The Upper Tribunal in Michael Saunders v HMRC confirms that deferred bonuses earned during UK residency remain taxable even if received as a non-resident.

The UK is doubling down on stability. HMRC’s new HMRC Tax Certainty Service 2026 offers binding clearances for £1B+ projects, positioning the UK as a premier hub for FDI.

The “No Tax on Tips” era has a formula. Today, the IRS finalized the OBBBA Tip Exclusion, capping the benefit at $25,000 and creating a strict wall between voluntary tips and mandatory service charges.

The OBBBA sequel is here. Reconciliation 2.0 initiates a $140 billion enforcement surge, moving ICE/CBP funding to mandatory accounts while tightening IRS credit audits.

The “Security and Enforcement” era is here. Reconciliation 2.0 initiates a $140B push to move immigration funding to mandatory accounts, triggering a new era of corporate audits.

From theory to enforcement: the IRS is now monitoring the OBBBA’s permanent telehealth and expanded HSA provisions, providing millions with new tax-free savings options.