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.
Significant changes to Dutch 30%-ruling per 1 January 2024
27 October 2023
27 October 2023 - The 30% rule for expats in the Netherlands is going to get a major overhaul as of 2024. This is due to two amendments tabled, both of which were adopted by the Dutch parliament on 26 October 2023 as part of the Tax Plan 2024.
Working from home: EU social security framework agreement on telework
24 October 2023
16 June 2023 - From 1 July 2023, employees will have the opportunity to work for extended durations from their home country without necessitating registration for social security purposes by their employer. This means that an exemption to the general rule of the EU social security regulation according to which an employee is subject to the social security system of the Member State where an employee works, may apply.
New bill for working with freelancers: three criteria
12 October 2023
12 October 2023 - The government has published a two-part draft bill on working with freelancers. On the one hand, the proposal introduces an employment relationship assessment framework that will be legislated. On the other hand, a legal presumption of an employment contract is introduced into the law for low-hour workers. Using three criteria, the bill clarifies the concept of being employed.
Director's tax position under tax treaties
18 July 2023
18 July 2023 - The 's-Hertogenbosch Court of Appeal recently ruled on the tax position of a director in a cross-border situation. The director successfully argued that he performed most of his work as an employee.
Supreme Court: no VAT exemption for debt counseling, budget management, and protective administration in profit-seeking activities
7 July 2023
7 July 2023 - On April 14, 2023, the Supreme Court ruled that services such as budget managment, mediation and advisory services, and protective administration do not qualify for the social-cultural VAT exemption within the context of debt counseling. Although these services are classified as social work, they are not exempt from VAT.
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.
Belangrijke rol voor transport- en logistieksector bij vermindering CO2-uitstoot
31 March 2023
De Europese Unie heeft in november 2022 de Corporate Sustainability Reporting Directive (CSRD) aangenomen. In deze nieuwe richtlijn staat dat vanaf 2024 steeds meer bedrijven verplicht worden te rapporteren over de impact van hun activiteiten op mens en milieu. De transport- en logistieke sector zal een belangrijke rol gaan spelen in de vermindering van de CO2-uitstoot.
Wijzigingen voor de beleggingsstructuren FGR, VBI en FBI
16 March 2023
Op 8 maart 2023 heeft het kabinet een wetsvoorstel gepubliceerd dat aanzienlijke veranderingen brengt voor FGR’s, VBI’s en FBI’s. Dit zijn beleggingsstructuren met afwijkende fiscale regels. Ze worden gebruikt om gezamenlijk te beleggen, van familieverband tot grote beleggingsfondsen. De voorgestelde wijzigingen hebben mogelijk gevolgen voor u.
Application of anonymity rate for delayed issue of social security number
6 March 2023
6 October 2022 - It has recently emerged that the lead time for issuing new social security numbers (SSN) at municipalities is taking longer than usual. As a result, a new employee may not be able to provide a social security number on their first day of work. As an employer, what should you do then?
Box 3: het aanhouden van vastgoed via een STAK en de gevolgen daarvan
24 February 2023
De staatssecretaris van Financiën heeft onlangs vragen van Kamerleden beantwoord over het ontwijken van de nieuwe box 3-heffing door vastgoed via een stichting administratiekantoor (hierna: STAK) te houden. Hij stelt dat belastingplichtigen die vastgoed via een STAK aanhouden niet op dezelfde manier moeten worden belast dan belastingplichtigen die rechtstreeks vastgoed in hun bezit hebben.