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.
Valt mijn onderneming onder een (bedrijfstak)pensioenfonds?
9 October 2025
In veel sectoren geldt een cao of is deelname aan een verplicht (bedrijfstak)pensioenfonds vereist. Dit roept bij werkgevers regelmatig de vraag op: Valt mijn onderneming onder een bedrijfstakpensioenfonds? Of: Is een cao van toepassing op mijn bedrijf?
Geen einde dienstverband na twee jaar ziekte? Dan loopt vakantieopbouw door
7 October 2025
Wist u dat werknemers ook na twee jaar ziekte nog vakantiedagen kunnen opbouwen? Vorige maand deed de kantonrechter Arnhem een opvallende uitspraak. Daarin werd vastgesteld dat werknemers gedurende de volledige ziekteperiode, dus ook na twee jaar, vakantiedagen blijven opbouwen. Ongeacht of zij arbeid verrichten of recht hebben op loon. De Nederlandse wetgeving is volgens de kantonrechter op dit punt in strijd met het Europees recht.
ESG after the Omnibus Proposal: Regulations, market forces, and climate risk
2 October 2025
Sustainability reporting in 2025 is entering a new phase. What was once treated as a compliance exercise is now becoming a defining factor for business resilience and competitiveness. Shifts in regulation, growing market expectations, and the financial reality of climate risks are forcing companies - especially in Europe’s mid-market segment - to rethink how they manage and disclose ESG information.
Duurzaamheid: versnelling noodzakelijk
17 September 2025
Veel organisaties in de Transport en Logistiek werken al jaren aan de verduurzaming van hun bedrijfsvoering. Zij zijn zich bijvoorbeeld zeer bewust van de negatieve gevolgen van de verbranding van fossiele brandstoffen voor ons klimaat, de impact van de transportstromen op de leefbaarheid van grote steden, maar ook de werkomstandigheden voor bijvoorbeeld chauffeurs. Zij investeren daarom in steeds schonere voertuigen en betere werkomstandigheden. Maar aanvullende wetgeving blijft niet uit.
CJEU rules on Arcomet case concerning transfer pricing adjustments
10 September 2025
In the Arcomet Towercranes case (C-726/23), the CJEU ruled on 4 September 2025 that a transfer pricing adjustment can constitute a retrospective increase of the taxable amount. However, the decision cannot be generalised.
New European rules for import VAT on low value consignments
7 August 2025
As of 1 July 2028, the rules for paying import VAT on low value consignments (up to EUR 150) to consumers in the EU will change. These rules are particularly relevant for suppliers selling goods from outside the EU to consumers within the EU, and for platforms facilitating these supplies. In this tax alert we outline the key changes introduced by this new legislation.
Major changes in CBAM
23 July 2025
The European Commission has recently proposed a significant amendment to the current CBAM legislation to ease the administrative and financial burdens of the implemented CBAM measures. The key changes include:
The AI Act explained: what businesses in technology, media and telecommunications need to know
23 July 2025
The rise of Artificial Intelligence (AI) is set to fundamentally transform the way organisations operate, from chatbots enhancing customer service to advanced predictive systems optimising inventory management. Alongside these technological developments come new ethical and legal challenges. The European Union has responded with the AI Act, a regulatory framework designed to ensure the safety, transparency, and reliability of AI systems.
CSRD Benchmark: Dutch listed companies compared
15 July 2025
Many Amsterdam-listed companies have published their FY2024 annual reports. While CSRD has not been transposed into Dutch law, most of the Wave 1 companies have decided to voluntarily report. In this follow-up article, we dive a bit deeper into the different market segments, as well as comparing against other markets.
DNB sets deadline for pension funds that have not yet conducted ESG risk analysis
15 July 2025
Pension funds that have not yet carried out an ESG risk analysis have been requested to do so by 1 September 2025 at the latest, in accordance with the legal obligation under Section 135 of the Pensions Act. De Nederlandsche Bank (DNB) has since sent targeted letters to the funds concerned. For pension funds that did conduct a risk analysis, no additional action is required at this time.