A&M Tax – Monthly Recap of EU and Dutch Tax Developments
July 6, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
Trump Accounts (IRC §530A): What High-Income Clients Need to Know Now
July 3, 2026
The One Big Beautiful Bill Act introduces Trump Accounts, a new tax-advantaged savings vehicle for children. While Trump Accounts offer federal seed funding and tax-deferred growth, taxpayers should carefully consider the associated gift tax implications, state tax treatment, and contribution strategy until further guidance is issued.
Update on BOI Progress Report Filing Deadlines
July 3, 2026
The new announcement revises the filing timeline for BOI progress reports. BOI-promoted companies must now submit progress reports quarterly, from the date the BOI promotion certificate is issued until the project receives approval for official commencement of operations.
Reform of the Union Customs Code
June 30, 2026
On March 26, 2026, the Council and the European Parliament reached an agreement on the revision of the Union Customs Code (MUCC)[AA1.1][AA1.2][Ev1.3], proposed by the Commission on May 17, 2023 (COD 2023/0156).