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.
Introduction of the Digital Operational Resilience Act (DORA)
28 September - Many processes have been digitised within the financial sector and this development is still continuing. At EU level, digitisation is a key focus, with the cybersecurity aspect receiving particular attention. Specifically for the financial sector, the Digital Operational Resilience Act (DORA) is the most important new legislation addressing cybersecurity risk within financial services
No tax exemption for directors of foreign company per 1 January 2023
7 April 2023 - The Dutch government published changes to the application of the exemption method for directors' fees of statutory directors and supervisory directors abroad.
Vanaf 2025 verplichte certificering voor uitzendbureaus
8 juli 2022 - Het kabinet heeft op 5 juli 2022 bekend gemaakt dat er een verplichte certificering komt voor ondernemingen die arbeidskrachten ter beschikking stellen (uitlenen). De inwerkingtreding is op zijn vroegst begin 2025. In dit artikel informeren wij u over het nieuwe systeem en gaan we in op de specifieke voorwaarden die ook voor u relevant kunnen zijn.
ANBI: Publish financial data before 1 july
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.
ATAD3 – Disrupting the international real estate, holding and financial services industry
26 April 2022 – The European Commission published a draft Anti-Tax Avoidance Directive – commonly known as ATAD3 – which seeks to prevent the misuse of so called ‘Shell Companies’ for tax purposes. ATAD3 may already impact your real estate structures, holding structures and financial investment structures as the review period has already started as from 1 January 2022.
Pension of a foreign employee often proves to be complex
XX February 2022 - In the current labour market, it is increasingly common for Dutch companies to have a foreign employee on their payroll for a short or longer period of time. This brings with it the necessary questions regarding the pension plan. Does this employee fall under the scope of the industry's pension fund? What is the pensionable salary? And what possibilities are there for exemption of the current pension plan?
Cultural institutions: when is the payment of VAT to be expected?
21 February 2022 - Cultural institutions that organise productions receive a fee (including VAT) on the sale of each ticket. Often tickets are sold far in advance, whether or not in subscription or package form, or vouchers are sold that can be exchanged for an admission ticket at a later date. All of these are subject to the reduced VAT rate (currently 9%). The question is, however, when does the VAT on all these forms of turnover have to be paid to the tax authorities?
A (Christmas) ruling with major consequences for the box 3 levy
7 February 2022 - On 24 December 2021, the Supreme Court ruled that the capital gains tax in box 3 violates the right to property and the prohibition on discrimination as laid down in the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). In the present case, the Supreme Court has offered legal protection to taxpayers against the violation of fundamental rights by only including the taxpayer's actually achieved return in the taxation. What consequences does the judgment have for you?
DNB Good Practice Information Security: in control in four steps
12 January 2022 - IT system failures are increasingly becoming a reality, causing large companies and organisations to come to a temporary standstill. This can lead to data loss and/or (production) processes being seriously disrupted. The recovery costs are high, while major damage can be prevented. The cause often lies in uncontrolled systems, whereby secure technical aspects (IT reality) receive too little attention and human actions can have far-reaching consequences.
Deforestation-free Regulation: ensuring you supply chain is compliant
14 November 2025
As a part of the European Green Deal, the Regulation on deforestation-free products that aims to limit EU-driven deforestation and forest degradation is adopted and will apply from 31 December 2025. This Regulation acknowledges that the process of deforestation and forest degradation is driven by EU consumption of certain commodities and will have a strong impact on the EU operators dealing with such commodities. If you are operating in the EU market with certain commodities and products, you will most likely be affected by the new compliance rules.