ARTICLE
13 August 2026

Tax Developments Relating To Energy, Sustainability And Climate

This third edition publication examines the latest tax developments shaping the energy, sustainability and climate sectors, including new coverage of nuclear energy and hydrogen fuels. It explores how evolving tax policies and carbon pricing mechanisms are influencing investment decisions, financing structures and long-term business strategies across European markets.
Netherlands Tax
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The fiscal landscape surrounding the energy transition is evolving rapidly. Businesses are facing an increasing number of Dutch and European tax developments that may affect investments, compliance obligations and strategic decision-making, from energy taxation and carbon pricing mechanisms to CBAM, hydrogen and sustainable fuels.

To help organisations navigate these developments, our Energy Tax team has updated their overview of recent and expected tax developments relating to energy, sustainability and climate. The publication provides a practical overview of key legislative, policy and case law developments in the Netherlands and across Europe.

Insight into the latest developments

This third edition brings together the most relevant recent and anticipated tax developments across the energy, sustainability and climate landscape. Alongside updates throughout the publication, it includes new content on sustainable fuels, covering both nuclear energy and hydrogen.

The publication addresses a broad range of topics, including energy taxation, carbon pricing mechanisms, the EU Emissions Trading System (EU ETS and ETS-2), the Carbon Border Adjustment Mechanism (CBAM), sustainable transport fuels and key European initiatives such as the Net Zero Industry Act and the Fit for 55 package.

Who should read this publication?

This publication is intended for businesses, investors, tax professionals and other stakeholders active in the energy, infrastructure, industrial and sustainability sectors. Tax developments increasingly influence investment decisions, financing structures and long-term business strategies. Staying up to date can help organisations identify opportunities, anticipate risks and prepare for future regulatory change.

Contact our Energy Tax team

The developments discussed in this publication may have implications for your organisation, projects or investment plans. If you would like to discuss a specific topic or explore its potential impact on your business, please contact one of our Energy Tax team. They will be pleased to assist you.

To view the full article please click here.

Sustainability Conference

Would you like to discuss the impact of these developments on your organisation? During the Sustainability Conference on Thursday, 15 October 2026, our professionals will explore the strategic, legal, and tax challenges surrounding sustainability, energy, and the digital transition.

If you would like to attend, please register via the button.

Register here

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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