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.
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.
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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.
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 (hidden) cost of absenteeism and three tips to reduce it
31 October 2024
According to CBS, employee absenteeism in the Netherlands averages 5.5% a year. Did you also know that a sick employee costs around € 206.88 per day? Absenteeism is not surprisingly one of the biggest risks for you as an employer. Prevention is better than a cure.
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.
Wage index (collective bargaining wages) to October 2024
30 October 2024
The Central Bureau of Statistics reports the following (provisional) indices (2020=100) for the month-on-month change in collective wage rates, of all sectors combined, excluding special remuneration: