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.
Impact of the new tax treaty between the Netherlands and Belgium
2 April 2025
On June 21, 2023, the Netherlands and Belgium signed a new tax treaty, which is expected to come into effect in 2025. This treaty brings significant changes, and the most notable changes are outlined below.
Bill for counter-evidence scheme in box 3 submitted
2 April 2025
The cabinet has submitted the bill for a counter-evidence scheme in Box 3 to the House of Representatives. This bill is in line with the Supreme Court's rulings on Box 3 and aims to provide a temporary solution until a new system in Box 3 is introduced. This future Box 3 system will be based on actual returns and should be in effect from 2028.
UK Electronic Travel Authorisation (ETA): What business travelers need to know
24 March 2025
The UK applies the Electronic Travel Authorisation (ETA), a new requirement for all non-visa nationals travelling to the UK as visitors. This is part of the UKVI’s move to a more digital approach to visas and travel authorisation and will allow the UK to manage its borders more effectively and securely.
Voorkom belastingrente over uw aanslagen vennootschapsbelasting en inkomstenbelasting 2024
20 March 2025
Per 1 januari 2025 bedraagt de belastingrente die berekend wordt over een (voorlopige) aanslag vennootschapsbelasting 9%. Voor de inkomstenbelasting wordt een belastingrente berekend van 6,5%.
Developments around the hiring of self-employed workers - (interim) directors payroll taxes and WNT
20 March 2025
As you may have already heard, the enforcement moratorium on self-employed workers' employment relationships has been lifted from 1 January 2025. From this date, the Tax Authority will resume normal enforcement on the employment relationship of self-employed workers. It is therefore important - if you have not already done so - to map labour relations within your organisation and take (management) measures so that you are well prepared.
Understanding what the VOR means for your organization
14 March 2025
In December 2023, the Van Manen workgroup proposed amendments to the Dutch Corporate Governance Code, where they introduced the Risk Management Statement - Verklaring Omtrent Risicobeheersing (VOR).
Column Achmed Bouazza | The auditor as kitchen machine | part 3 of 5
Simplification and reduction of the sustainability reporting
7 March 2025
The EU has launched the first Omnibus proposal. This proposal aims to reduce the administrative burden of certain EU regulations and is based on the direction set out in the European Competitive Compass. The proposal will reshape corporate sustainability reporting. With new thresholds, timelines, and standards on the negotiation table. Here we explore the proposal in detail with the potential impact.
Wage index (‘cao wages’) through February 2025
4 March 2025
The Central Bureau of Statistics reports the following (provisional) indices (2020=100) for the month-on-month change in collective wage rates, of all sectors combined, excluding special remuneration:
With these 3 tips, you will work towards being a good and appealing employer for Gen Z and other generations
4 March 2025
A change is taking place in attracting employees. Nowadays, young professionals no longer present themselves to an employer, but ask the opposite. Gen Z challenges employers to think about how they can be an appealing employer in areas such as work-life balance, career opportunities and remuneration. Young professionals are also clear about what they consider important as a generation: social involvement, personal attention and mental health. As an employer, how do you respond to this?