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.
From 2028, taxation in box 3 based on actual returns
On 19 May 2025 the Dutch government sent a bill to the House of Representatives for future taxation in box 3 (personal income tax). The taxation in this bill is based on the actual returns from your assets. This new system is set to take effect from 2028.
Strategic collaboration as a future-oriented HR strategy
19 May 2025
The labor market is changing rapidly: talent is scarce, pressure on organizations is increasing, wages are rising, and agility is more important than ever. As a result, more and more organizations—particularly small and medium-sized enterprises (SMEs)—are turning to collaboration, not only to survive but also to grow. Strategic collaboration is becoming a forward-looking HR strategy. In this article, we explain how collaboration can help and what forms it can take—from informal networks to close alliances.
Financiële consequenties bij incorrect wijzigen van de pensioenregeling
13 May 2025
Het komt in de praktijk regelmatig voor dat een werkgever wijzigingen wil aanbrengen in de lopende pensioenregeling. Soms zijn deze wijzigingen ingegeven door gewijzigde wetgeving, maar regelmatig ook doordat de werkgever lagere of meer beheersbare pensioenlasten wil. De wetgeving is helder over het wijzigingstraject. Naast de eventuele instemming van de ondernemingsraad, moeten alle werknemers individueel instemmen met de wijziging van hun pensioenovereenkomst. Tenzij de werkgever een beroep kan doen op het zogenaamde zwaarwichtig belang. Of er sprake is van zo’n zwaarwichtig belang wordt regelmatig getoetst in de rechtspraak, zoals onlangs in het tussenarrest van Gerechtshof Den Haag.
Termination of employment contracts: underperformance or reorganization?
13 May 2025
Terminating an employment contract is often a significant and sensitive process that every organization faces at some point. Whether it’s due to an employee’s underperformance or a reorganization driven by strategic changes or deteriorating financial results, the process demands careful consideration and clear communication. This article highlights the two most common causes of contract termination: underperformance and reorganization. What steps should you take to navigate these processes effectively?
How temporary is temping really?
6 May 2025
A temporary worker is an employee with an employment relationship with a temporary employment agency to place them at the disposal of user enterprises to work there temporarily under their supervision and direction. This is how it is described in the Temporary Employment Directive of the European Parliament and the European Council. The word “temporary” appears five times on the first page of this directive. This indicates a connection between agency work and the temporary nature required.
Merger or acquisition? Don’t overlook your HR matters
6 May 2025
A merger or acquisition often starts with strategic and financial considerations. However, HR matters are equally important. How do you handle differences in employment terms, organizational cultures, and leadership styles? In this article, we highlight the key HR themes during mergers and acquisitions—addressing both organizational and human aspects.
Insights from the first sustainability reports of Dutch listed companies - Part 1
6 May 2025
The Corporate Sustainability Reporting Directive (CSRD) was introduced as part of the EU’s Green Deal to ensure more robust reporting of companies' environmental and social impacts. The first group of large listed companies (referred to as “Wave 1” companies) has published their annual reports, many with fully-compliant CSRD disclosures. In this article, we will share a number of insightful trends that are emerging.
Talent analysis: The secret to a successful organization
2 May 2025
Imagine always being able to select the right candidate for every position, your employees feeling fully supported in their development, and your teams working together like a well-oiled machine. In this article, we explain how a talent analysis contributes to recruitment and selection, individual and team development, improved communication, and stronger collaboration.
Equal pay: key considerations for employers
28 April 2025
According to the Dutch Central Bureau of Statistics (CBS), women earn on average 13% less than their male colleagues for equal work. The proposed Equal Pay for Men and Women Act aims to change this. In this article, we outline the most important points of attention so you can get started right away.
