At Forvis Mazars, we inform you about the recent developments and rules and regulations that can have impact on you or your organisation. Would you like to minimise your risks and maximise your opportunities? We have listed several noteworthy news items that can be of use to you.
OECD Update: Important clarification on international remote work
18 December 2025
OECD Update: Important clarification on international remote work
On November 19, 2025, the OECD published an update to the commentary on Article 5 of the OECD Model Tax Convention. This change is particularly relevant now that remote work has become a structural part of international employment relationships. The update provides new guidance on determining when a home office in another country constitutes a permanent establishment for a business.
On November 19, 2025, the OECD published an update to the commentary on Article 5 of the OECD Model Tax Convention. This change is particularly relevant now that remote work has become a structural part of international employment relationships. The update provides new guidance on determining when a home office in another country constitutes a permanent establishment for a business.
Vanaf 1 januari 2026 weer reguliere handhaving op zzp'ers door de Belastingdienst
17 December 2025
De belastingdienst heeft aangekondigd om vanaf 1 januari 2026 weer te gaan handhaven op de arbeidsrelatie van zzp’ers, op grond van de ‘normale regels’. Als sprake is van schijnzelfstandigheid – en dus sprake is van een dienstbetrekking – kunnen naheffingsaanslagen loonheffingen worden opgelegd. Anders dan in 2025, kan de belastingdienst in 2026 e.v. ook weer boetes opleggen.
Power BI tips & tricks: from insight to action
17 December 2025
On 12 November we hosted a hands on Power BI masterclass for finance and audit professionals at our Rotterdam office. The session focused on building reliable models, transforming data efficiently with Power Query, and writing accurate DAX formulas. We also explored how low code solutions make it easier to move from insight to action by integrating dashboards directly into decision making processes.
In this article we share the key lessons from the masterclass, together with practical tips to help you turn Power BI dashboards into valuable insights — and translate those insights into action.
In this article we share the key lessons from the masterclass, together with practical tips to help you turn Power BI dashboards into valuable insights — and translate those insights into action.
New insights on corruption risks: research report released on International Anti-Corruption Day
9 December 2025
Today, on International Anti-Corruption Day, Forvis Mazars released the report ‘A Decade of Accountability’. This publication analyses ten years of FCPA enforcement data and shares practical lessons on corruption risks and incident response. This includes:
De Hoge Raad: verkoop verhuurd appartementencomplex met of zonder btw?
1 December 2025
Afgelopen vrijdag heeft de Hoge Raad besloten prejudiciële vragen te stellen aan het Hof van Justitie over de vraag of de overdracht van verhuurd vastgoed door een projectontwikkelaar belast is met btw. In april 2024 concludeerde Advocaat-Generaal (A-G) Ettema dat de transactie moet worden aangemerkt als de overgang van een algemeenheid van goederen. In dat geval is geen btw verschuldigd over de levering. Wij verwijzen in dat kader ook naar een eerder gepubliceerd document onderaan deze pagina.
In dit artikel gaan we nader in op de vragen die de Hoge Raad gesteld heeft en de impact hiervan op de praktijk.
In dit artikel gaan we nader in op de vragen die de Hoge Raad gesteld heeft en de impact hiervan op de praktijk.
Dutch House of Representatives adopts amended version of the Tax Plan 2026
27 November 2025
Dutch House of Representatives adopts amended version of the Tax Plan 2026
Vooralsnog geen btw-heffing op pensioenpremies
14 November 2025
Recente uitspraken van het gerechtshof Arnhem-Leeuwarden zouden kunnen leiden tot aanzienlijke kostenstijgingen voor werkgevers, met name voor organisaties die geen of slechts beperkt recht hebben op btw-aftrek, zoals zorg- en onderwijsinstellingen. Het Hof oordeelde dat pensioenfondsen btw zouden moeten heffen over de volledige pensioenpremies die werkgevers betalen. Dit kan de totale werkgeverslasten verhogen.
Green IT: Sustainable digital transformation
Van code naar kliks: de evolutie van taakautomatisering
10 November 2025
Digitale transformatie is een strategische prioriteit voor vrijwel elke organisatie. Toch blijkt het in de praktijk lastig om ideeën om te zetten in concrete oplossingen. Veel professionals beschikken niet over de technische vaardigheden om zelf digitale tools te bouwen, en hebben vaak geen ruimte om die kennis eigen te maken.
Two CJEU Decisions on the concept of “First Sale for Export” in Customs Valuation
10 November 2025
The ECJ decisions: what did the European Court of Justice rule?
On 30 October 2025, the European Court of Justice (ECJ) issued guidance on the concept of ‘first sale for export’ in two important rulings. This concept, applicable during the years of the relevant imports, was based on Article 29 of the Community Customs Code (CCC) and Article 147 of its Implementing Regulation. Since 2016, these provisions have been replaced by Article 70 of the Union Customs Code (UCC) and Article 128 of the UCC Implementing Regulation.
In both cases ruled on by the ECJ, the main question was whether the ‘first sale’ could apply for customs valuation purposes. This topic is relevant in supply chains involving consecutive sales prior to import into a customs region. Typically, a first sale for export results in a lower customs value than a later sale in the supply chain.
On 30 October 2025, the European Court of Justice (ECJ) issued guidance on the concept of ‘first sale for export’ in two important rulings. This concept, applicable during the years of the relevant imports, was based on Article 29 of the Community Customs Code (CCC) and Article 147 of its Implementing Regulation. Since 2016, these provisions have been replaced by Article 70 of the Union Customs Code (UCC) and Article 128 of the UCC Implementing Regulation.
In both cases ruled on by the ECJ, the main question was whether the ‘first sale’ could apply for customs valuation purposes. This topic is relevant in supply chains involving consecutive sales prior to import into a customs region. Typically, a first sale for export results in a lower customs value than a later sale in the supply chain.