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.
Assessing the self-employed worker's employment relationship using 9 points of view
9 December 2024
Earlier, we informed you that the Tax Authorities will again enforce the employment relationship of self-employed persons from 1 January 2025. Recently, the Tax Authorities published a consideration framework that can be used to assess whether an employment contract exists when a contract of assignment is concluded with a self-employed person.
Council members agree on ViDA directive implementation
3 December 2024
Almost two years have passed since the European Commission presented the first draft of the ViDA directive (VAT in the Digital Age) on 8 December 2022. Since then, there have been lively discussions. On 5 November 2024, the Council of the EU finally reached an agreement on the compromise proposal of 30 October 2024. We summarise the most important points here.
Changes to the Dutch 30% ruling for expats - 2025
26 November 2024
On Budget Day, the Dutch government announced their tax plans for 2025. The Tax Plan 2025 contains various changes to the Dutch expat tax regime (so called the 30% ruling). Below is our update regarding the announced changes. Please note that the information provided is based on the legislation and Dutch Tax Plan 2025 as of the time of writing and may be subject to change pending legislative decisions.
Interest on corporate income tax assessment disproportionally high
21 November 2024
On 7 November 2024, the District Court of the North Netherlands issued an important ruling on the interest on corporate income tax assessments. The court found that the interest on tax levied at a rate of 8% was disproportionately high. This ruling might also be important for your company’s tax situation.
Unlocking global markets with robust regulatory roadmaps
Innovation box & WBSO: attractive tax savings for innovative work
11 November 2024
Innovation is the way for the knowledge economy to remain globally competitive. The Dutch government is therefore keen to encourage innovative activities. A number of tax incentives have therefore been created, including the Wet Bevordering Speur- en Ontwikkelwerk (WBSO) and the innovation box.
ANBI: Publish financial data before 1 july
8 November 2024
8 November 2024 - As an ANBI, you are obliged to publish financial data for the previous year on the internet by 1 July. So-called large ANBIs are required to use standard forms with regard to their publication obligation. Maintaining ANBI status is perhaps more important than ever in these times.
The working conditions of the self-employed person who turns out to be an employee
5 November 2024
It will not escape any entrepreneur working with the self-employed: the Dutch Tax Administration's enforcement moratorium will end on 1 January 2025. There is case law tightening the qualification of the self-employed and new legislation is in the pipeline.
The Tax Administration will again start enforcing normal labour relations for self-employed workers
31 October 2024
There has long been much to do about the employment relationship of self-employed workers. Also, the number of self-employed workers has increased enormously in recent years. There are said to be many sham self-employed persons. These are persons who in fact have an employment contract but act as self-employed persons.