Tax First Newsletter

Providing you with informed commentary on current developments in the local tax and business arena.

Our monthly analysis and comments on new law and administrative changes assist business executives to identify developments and trends in law and Inland Revenue practice that might impact their business.

Tax First July Issue

Namibian crew on international ships or aircrafts: Taxable in Namibia or not? 

Namibia’s income tax legislation applies a source basis of taxation. “Source” is one of the gross income requirements that need to be met before income is taxable in the hands of a taxpayer in Namibia. What is important to remember, however, is that the definition of gross income specifically includes income from sources that are deemed to be from within Namibia.

Also in this issue:

  • Professional services relating to residential property - zero -rated or not?
  • PwC Business School Training Calendar
  • New Legislation Tracker
  • Tax Calendar - July 2017


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Stéfan Hugo
Tax Leader
Tel: +264 61 284 1102

Chantell Husselmann
Tel: +264 61 284 1327

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