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.
Uber moet chauffeurs in loondienst nemen
28 September 2021
Taxi-app Uber moet voortaan zijn chauffeurs in dienst nemen. Dat heeft de kantonrechter in Amsterdam op 13 september 2021 geoordeeld, omdat de chauffeurs die voor Uber werken onder de cao Taxivervoer vallen. Volgens de rechter werd er voldaan aan de drie kenmerken van een arbeidsovereenkomst: loon, arbeid en gezag.
Dutch FII-regime may apply to foreign funds that invest in Dutch real estate
20 September 2021
September 20, 2021 - On 3 September 2021, the Dutch Court of Appeal of Den Bosch (the “Court”), ruled that a German real estate investment fund with Dutch real estate may apply the Dutch regime for fiscal investment institutions (“FII” and in Dutch: Fiscale Beleggingsinstelling).
Important ruling on A1 declaration
21 July 2021
July 21, 2021 - On June 3, 2021, the European Court of Justice issued an important ruling regarding the so-called A1 declaration in the "Team Power Europe EOOD" case. An A1 certificate is proof of the social security position of an employee who works across borders. The Court provided a further explanation of the so-called "substance condition" that is at issue when applying the secondment provision.
Consequences for employer and employee when revoking declaration of no private use of car
10 June 2021
10 June 2021 - An employee has a company car and drives less than 500 kilometers privately with it per year. What are the consequences for the employee and employer if the "statement no private use of car" is withdrawn , because the employee will drive more than 500 km private with the company car?
Fixed expense reimbursements (net): rules and conditions
20 April 2021
20 April 2021 - Do you pay a fixed expense allowance to your employees? It is im-portant to properly substantiate this allowance. A recent court ruling once again emphasize this importance. An employer may pay a fixed expense allowance to its employees tax-free under certain conditions. This article outlines the rules involved.
Global tax blog
Welcome to ‘Let’s talk global tax’, Mazars’ global tax blog. With this blog we share insights and analysis from Mazars professionals on topical issues within tax from around the world. Keep on top of the latest tax regulations, market developments, debates and news with ‘Let’s talk global tax’.
Company-only financial statements and IFRS in the Netherlands
23 March 2021
23 March 2021 – If a Dutch legal entity prepares consolidated financial statements under IFRS, the question is on what basis the company-only financial statements can be prepared. Dutch GAAP allows different options. In this publication we explain two of these options: ‘Combination 3’ and ‘Combination 4’. We have incorporated new guidance of the Dutch Accounting Standards Board (RJ) on Combination 3.
Expat tax alert Q&A 2020: Dutch personal income tax return
22 March 2021
The Dutch tax season is back. The Dutch tax authorities expect your tax return to be filed by 8 May, so it’s time to get prepared. We have racked up 10 frequently asked questions about the 2020 personal income tax filing in the Netherlands.
Board report 2020
9 February 2021
9 February 2021 - In the accompanying publication, we have included the most important requirements for the 2020 management report. We focus on the management reports of medium-sized and large non-listed legal entities. We have included examples for illustrative purposes. These examples are derived from the management reports of the nominees for the FD Henri Sijthoff Prize 2020 within the category "unlisted companies" (Nederlandse Spoorwegen, TenneT and Triodos Bank).