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.
As an employer, what role do you play in employee choices in the pension scheme?
12 February 2025
Many pension schemes offer members the opportunity to customise the content of the scheme more to the wishes of the individual member. Consider, for example, bringing forward or postponing the retirement date or converting a retirement pension into a survivor's pension or vice versa. Many employees find it difficult to fully oversee the consequences of a choice. After all, pensions are a complex matter and an employee regularly regrets a previously made choice. Besides a claim with the pension provider, the employer can also regularly count on a claim. Especially if the employer or its adviser played a role in the choice made.
How transparent is your remuneration policy?
12 February 2025
The Remuneration Transparency Directive aims to increase transparency on equal pay between men and women. When there is unequal pay within an organisation, there is a risk of a succession of pay claims, with compensation for loss of opportunity in addition to back pay. Employers must be transparent about pay formation and development. The obligations under the directive take effect on 7 June 2026.
Digital Operational Resilience Act (DORA) officieel van kracht
17 January 2025
Het doel van de Digital Operational Resilience Act (DORA) is om de digitale operationele veerkracht binnen de financiële sector in de Europese Unie te versterken en te harmoniseren. DORA introduceert robuuste risicobeheerpraktijken en gestructureerde assessments om de uiteenlopende regelgeving over digitale veerkracht in de EU sterk te implementeren. Voor financiële organisaties die momenteel geen concreet raamwerk hebben, biedt DORA een basisraamwerk om de operationele beveiliging en paraatheid te verbeteren.
Column Achmed Bouazza | On archaeologists and astronauts | Part 1 of 5
SLIM scheme: working remotely – part 1 of 3
8 January 2025
A culture in which learning and development are central has multiple benefits. Increased motivation and commitment, lower turnover and absence, and higher employee productivity. It is important to retain talent and encourage personal development, which can be done through SLIM!
Supplementary VAT return now within eight weeks
3 January 2025
In the Dutch 2024 year-end decree, a clear deadline for filing a supplementary VAT return has been introduced. From now on, an entrepreneur who finds out that too little VAT has been paid, must file a supplementary VAT return within eight weeks of such finding. Previously, the requirement was that the VAT return had to be submitted ‘as soon as possible’ after finding out; per January 1, 2025 the eight-week deadline will apply. In this tax alert, we inform you about this deadline and its practical consequences.
Court of Justice of the EU : stricter enforcement on circumventing customs duties
24 December 2024
On November 21st 2024, the Court of Justice of the European Union ('CJEU') gave her long awaited ruling in the case of Harley-Davidson Europe Ltd and Neovia Logistics Services International NV v. European Commission.
Ook de Eerste Kamer akkoord met btw-herziening op vastgoeddiensten
24 December 2024
De Eerste Kamer heeft op 17 december 2024 ingestemd met het Belastingplan 2025. Dit betekent tevens de invoering, per 2026, van btw-herziening op kosten voor onroerende zaken. Wij behandelen in dit artikel de belangrijkste elementen van deze nieuwe herzieningsregels en de praktische gevolgen hiervan.
The true essence of leadership in scale-ups in the TMT sector: an Aristotelian approach
17 December 2024
Leadership plays a crucial role in the success of scale-up companies, especially in the technology, media and telecoms (TMT) sector. This dynamic and rapidly changing sector requires agility, vision and a deep understanding of strategy, human resources, business operations and cash management. Aristotle, one of history's greatest philosophers, offers surprising insights relevant to contemporary leadership. His emphasis on ethics, virtue and practical wisdom provides a valuable lens for understanding what constitutes effective leadership in a scale-up context.
New Dutch VAT policy for holdings
13 December 2024
On December 10, 2024, the State Secretary of Finance published two new VAT policy decrees that will come into effect on July 1, 2025. The current "Holding decree" and the "Decree on Share Sale" will then cease to apply. One of the new decrees deals specifically with the inclusion of holding companies in a VAT group (VAT Group Decree). The other decree deals with the right to deduct VAT on share transactions. This article highlights the main changes affecting the VAT position of holding companies.