Insights

COP28

Op 13 december 2023 werd in Dubai het VN-klimaatverdrag (COP28) afgesloten. De uitdagingen waren historisch, maar het resultaat ook. Met als belangrijkste uitkomst afstappen van het gebruik van fossiele brandstoffen. Lees hieronder onze blogs over COP28.

Pillar 2 GloBE

More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.

C-suite barometer 2023: ESG insights

With sustainability rising to the top of the C-suite agenda for planned investment, our C-suite ESG insights reports explore the current sustainability trends, priorities and challenges for businesses.

Eindejaarstips 2023

2024 is in zicht. De Tweede Kamer heeft op vrijdag 26 oktober 2023 het Belastingplan 2024 aangenomen, waaronder een aantal moties en amendementen. De Eerste Kamer is nu aan zet en zal 19 december over deze voorstellen stemmen. Welke acties moet u nog nemen (of eventueel uitstellen) om de fiscale faciliteiten volledig te benutten? Wij hebben de belangrijkste fiscale tips voor u op een rij gezet.

Future-proofing cyber security

In a world that has become reliant on digital technology, most organisations’ current cyber security strategies are no longer enough to combat threats. Future-proof your business by understanding and mitigating cyber risks.

Sustainable, smart, and synchronised

Mature markets are experiencing a shift in consumer demand patterns as consumers move away from traditional products and services towards those consistent with environmental, social, and governance goals. Our study ‘Sustainable, smart, and synchronised’ explains how consumer companies can harness ESG and digital transformation to thrive in this changing environment.

Seminar Maatschappelijke organisaties

Op 6 juni 2023 vond ons gratis seminar voor Maatschappelijke organisaties plaats in het Museum Volkenkunde in Leiden.

Webinars Payroll accounting

In 2023 organiseerde Payroll accounting meerdere webinars die u hieronder kunt terugkijken.

Driedelige masterclass | Bedrijfsovername

Het Deals & financing team nodigt u graag uit voor de exclusieve masterclass ‘bedrijfsovername’ die wij in 2024 opnieuw organiseren. Onze ervaren transactieadviseurs nemen u gedurende drie dagdelen mee in het koop- en verkoopproces van een onderneming en alle aspecten die hiermee samenhangen. Een bedrijfsovername neemt meerdere maanden of soms jaren in beslag en vraagt om een grondige voorbereiding...

The essence of leadership in scale-ups

Leadership plays a crucial role in the success of scale-up companies, especially in the technology, media and telecoms (TMT) sector. This dynamic and rapidly changing sector requires agility, vision and a deep understanding of strategy, human resources, business operations and cash management. Aristotle, one of history's greatest philosophers, offers surprising insights relevant to contemporary leadership....

Nieuw btw-beleid holdings

De Staatssecretaris van Financiën heeft op 10 december 2024 twee nieuwe btw-beleidsbesluiten gepubliceerd die per 1 juli 2025 in werking treden. De huidige 'Holdingresolutie' en het 'Besluit verkoop aandelen' zullen dan vervallen. Eén van de besluiten behandelt specifiek de toetreding van holdings tot een fiscale eenheid btw. Het andere besluit gaat in op de btw-aftrek bij aandelentransacties. Wij...

Assessing self-employment with 9 perspectives

Earlier, we informed you that the Tax Authorities will again enforce the employment relationship of self-employed persons from 1 January 2025. Recently, the Tax Authorities published a consideration framework that can be used to assess whether an employment contract exists when a contract of assignment is concluded with a self-employed person.

Council agrees on ViDA directive implementation

Almost two years have passed since the European Commission presented the first draft of the ViDA directive (VAT in the Digital Age) on 8 December 2022. Since then, there have been lively discussions. On 5 November 2024, the Council of the EU finally reached an agreement on the compromise proposal of 30 October 2024. We summarise the most important points here.

Test environment CMS manual

Changes to the Dutch 30% ruling for expats

On Budget Day, the Dutch government announced their tax plans for 2025. The Tax Plan 2025 contains various changes to the Dutch expat tax regime (so called the 30% ruling). Below is our update regarding the announced changes. Please note that the information provided is based on the legislation and Dutch Tax Plan 2025 as of the time of writing and may be subject to change pending legislative decisions.

Interest on corporate income tax assessment

On 7 November 2024, the District Court of the North Netherlands issued an important ruling on the interest on corporate income tax assessments. The court found that the interest on tax levied at a rate of 8% was disproportionately high. This ruling might also be important for your company’s tax situation.

Innovation box & WBSO

Innovation is the way for the knowledge economy to remain globally competitive. The Dutch government is therefore keen to encourage innovative activities. A number of tax incentives have therefore been created, including the Wet Bevordering Speur- en Ontwikkelwerk (WBSO) and the innovation box.

The working conditions of self-employed workers

It will not escape any entrepreneur working with the self-employed: the Dutch Tax Administration's enforcement moratorium will end on 1 January 2025. There is case law tightening the qualification of the self-employed and new legislation is in the pipeline.