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.
Dutch Supreme Court rules on dividend withholding tax exemption in two Belgian cases
9 July 2025
On 18 July 2025, the Dutch Supreme Court ruled on the application of the Dutch dividend withholding tax exemption (‘inhoudingsvrijstelling’) in two cases. Both cases focused on the question whether there was abuse. The judgments are relevant not only for family structures, but for the application of the dividend withholding tax exemption in general. Should you consider paying dividends from a Dutch company to a foreign company, it is advisable to carefully examine the consequences of this dividend distribution.
2026 Dutch Tax Plan: What might change for you?
9 July 2025
On Budget Day, Tuesday 16 September 2025, the Dutch government, acting in a caretaker capacity, will announce the tax measures for the following year. Through this website, Forvis Mazars will keep you informed about the changes that are relevant to you. On Budget Day, we will compile a list of the tax measures from the 2026 Tax Plan.
ANBI's: new policy decision and cabinet response to evaluation of ANBI regulations
4 July 2025
On July 3, 2025, a new policy decision for Public Benefit Organizations (ANBIs) was published. The policy decision includes new policies and updates to existing policies. Additionally, on July 1, 2025, a cabinet response was sent to the House of Representatives addressing the evaluation of the ANBI and SBBI regulations. This response outlines concrete actions to improve the supervision of ANBIs.
Financial reporting of European banks: benchmark study 2025
30 June 2025
As European banks move into 2025 amid renewed U.S. tariffs and heightened geopolitical tensions, is this calm before the storm? Throughout 2024, we observed a continued reduction in credit risk buffers, despite persistent macroeconomic pressures and geopolitical challenges. As we examine the year-end results of the region’s largest institutions, what do the figures reveal about how they manage expected credit losses (ECLs) in an increasingly unpredictable environment?
Vendor due diligence en vendor assistance: de essentiële elementen voor een succesvolle verkoop
Klimaattransitieplan is essentieel voor een gezonde bedrijfsvoering
12 June 2025
Klimaatverandering is een belangrijk maatschappelijk vraagstuk dat veel invloed heeft op bedrijven. Europa stelt dat per 2030 de uitstoot van broeikasgassen gehalveerd moet zijn en per 2050 teruggebracht naar nihil. Het klimaat verandert steeds sneller, wat leidt tot toenemende risico’s door extreem weer. Dergelijke weersomstandigheden kunnen verstoringen in de toeleveringsketen veroorzaken. Deze ontwikkelingen vragen forse investeringen in uw bedrijf en effectief risicomanagement. Om de juiste keuzes te maken, is een goed klimaattransitieplan daarom noodzakelijk.
Staff meetings if a works council is not mandatory
3 June 2025
Staff meetings are an important communication tool for any organisation. At a time when the adaptability of employers is constantly being called upon, engaging with staff is essential. You must establish a works council (OR) from 50 employees onwards, but do you know what the obligations are if you have fewer employees?
Small gifts to employees and the tax consequences
28 May 2025
We often get the question from an employer ‘what can I give to an employee’. Our answer then is that, in principle, an employer may give or gift anything to an employee. Flowers on a birthday, a dinner on an anniversary, or a trip with family members on reaching an anniversary. The employer should assess any gift it provides to an employee for tax purposes.
Column Achmed Bouazza | Fast car or solid wagon | Part 5 of 5
Wtta bill passed by Second Chamber of Parliament
27 May 2025
The Wet toelating terbeschikkingstelling van arbeidskrachten (Wtta) (Law on the Admission of the Supply of Labour) was adopted by the Second Chamber on 15 April 2025. This law introduces a compulsory admission system for temporary employment agencies and other companies that provide labour. The bill will now begin to be dealt with by the First Chamber. Meanwhile, the timetable for the introduction of the admission system has also been published, with the target effective date set at 1 January 2027.