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.
ATAD3 update: Significant amendments recommended by the European Parliament
24 January 2023
The European Parliament proposes significant amendments to the Anti-Tax Avoidance Directive, commonly known as ATAD3. ATAD3 seeks to prevent the misuse of so-called ‘Shell Companies’ for tax purposes. Compared to the initial draft Directive, the proposed amendments may provide relief for international organisations.
Random depreciation on new business assets in 2023
6 December 2022
6 December 2022 - Following discussions with MKB-Nederland and VNO-NCW, the government has decided to open up the possibility of random (accelerated) depreciation on new business assets in 2023. This measure is aimed at preserving liquidity among SMEs. The random depreciation will apply to both corporate and income tax. The exact conditions have yet to be worked out in regulations.
Update Richtlijnen voor de jaarverslaggeving: verslagjaar 2023
31 October 2022
In bijgevoegde publicatie hebben wij de belangrijkste wijzigingen in de Richtlijnen voor de jaarverslaggeving voor verslagjaar 2023 op een rij gezet. De wijzigingen betreffen onder meer de volgende onderwerpen: wijziging Besluit inhoud bestuursverslag, het onderscheid tussen vervangingsinvesteringen en groot onderhoud en de verwerking van vervangingsinvesteringen, de presentatie van Belasting personenauto’s en motorrijwielen (bpm) en wijzigingen in toelichtingsvereisten voor grote en middelgrote rechtspersonen.
Introduction of the Digital Operational Resilience Act (DORA)
28 September 2022
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
Vanaf 2025 verplichte certificering voor uitzendbureaus
8 July 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.
Investing in what matters
Read here the three annual reports - sustainability, financial and transparency - for the 2020 / 2021 fiscal year, in which 'investing in what matters' is central.
ATAD3 – Disrupting the international real estate, holding and financial services industry
26 April 2022
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
21 February 2022
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
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
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?