News

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.

Power BI tips & tricks: from insight to action

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17 December 2025
On 12 November we hosted a hands on Power BI masterclass for finance and audit professionals at our Rotterdam office. The session focused on building reliable models, transforming data efficiently with Power Query, and writing accurate DAX formulas. We also explored how low code solutions make it easier to move from insight to action by integrating dashboards directly into decision making processes.

In this article we share the key lessons from the masterclass, together with practical tips to help you turn Power BI dashboards into valuable insights — and translate those insights into action.

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New insights on corruption risks: research report released on International Anti-Corruption Day

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9 December 2025
Today, on International Anti-Corruption Day, Forvis Mazars released the report ‘A Decade of Accountability’. This publication analyses ten years of FCPA enforcement data and shares practical lessons on corruption risks and incident response. This includes:

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De Hoge Raad: verkoop verhuurd appartementencomplex met of zonder btw?

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1 December 2025
Afgelopen vrijdag heeft de Hoge Raad besloten prejudiciële vragen te stellen aan het Hof van Justitie over de vraag of de overdracht van verhuurd vastgoed door een projectontwikkelaar belast is met btw. In april 2024 concludeerde Advocaat-Generaal (A-G) Ettema dat de transactie moet worden aangemerkt als de overgang van een algemeenheid van goederen. In dat geval is geen btw verschuldigd over de levering. Wij verwijzen in dat kader ook naar een eerder gepubliceerd document onderaan deze pagina.
In dit artikel gaan we nader in op de vragen die de Hoge Raad gesteld heeft en de impact hiervan op de praktijk.

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Dutch House of Representatives adopts amended version of the Tax Plan 2026

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27 November 2025
Dutch House of Representatives adopts amended version of the Tax Plan 2026

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Green IT: Sustainable digital transformation

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14 November 2025
Why Green IT is Becoming Increasingly Important

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Vooralsnog geen btw-heffing op pensioenpremies

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14 November 2025
Recente uitspraken van het gerechtshof Arnhem-Leeuwarden zouden kunnen leiden tot aanzienlijke kostenstijgingen voor werkgevers, met name voor organisaties die geen of slechts beperkt recht hebben op btw-aftrek, zoals zorg- en onderwijsinstellingen. Het Hof oordeelde dat pensioenfondsen btw zouden moeten heffen over de volledige pensioenpremies die werkgevers betalen. Dit kan de totale werkgeverslasten verhogen.

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Deforestation-free Regulation: ensuring you supply chain is compliant

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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.

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Van code naar kliks: de evolutie van taakautomatisering

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10 November 2025
Digitale transformatie is een strategische prioriteit voor vrijwel elke organisatie. Toch blijkt het in de praktijk lastig om ideeën om te zetten in concrete oplossingen. Veel professionals beschikken niet over de technische vaardigheden om zelf digitale tools te bouwen, en hebben vaak geen ruimte om die kennis eigen te maken.

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Two CJEU Decisions on the concept of “First Sale for Export” in Customs Valuation

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10 November 2025
The ECJ decisions: what did the European Court of Justice rule?
On 30 October 2025, the European Court of Justice (ECJ) issued guidance on the concept of ‘first sale for export’ in two important rulings. This concept, applicable during the years of the relevant imports, was based on Article 29 of the Community Customs Code (CCC) and Article 147 of its Implementing Regulation. Since 2016, these provisions have been replaced by Article 70 of the Union Customs Code (UCC) and Article 128 of the UCC Implementing Regulation.
In both cases ruled on by the ECJ, the main question was whether the ‘first sale’ could apply for customs valuation purposes. This topic is relevant in supply chains involving consecutive sales prior to import into a customs region. Typically, a first sale for export results in a lower customs value than a later sale in the supply chain.

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Re-shoring life sciences for a sustainable future

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6 November 2025
The pandemic, geopolitical tensions and the climate emergency have revealed the vulnerabilities of Europe’s life sciences industry. Relocating pharmaceutical and medtech production is no longer a choice but a strategic necessity to safeguard sovereignty, strengthen competitiveness and ensure long-term sustainability.

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