New bill for working with freelancers: three criteria

TagsGlobal mobility & employment tax

12 October 2023 - The government has published a two-part draft bill on working with freelancers. On the one hand, the proposal introduces an employment relationship assessment framework that will be legislated. On the other hand, a legal presumption of an employment contract is introduced into the law for low-hour workers. Using three criteria, the bill clarifies the concept of being employed.

Dutch GAAP versus IFRS Accounting Standards

With our publication Dutch GAAP versus IFRS Accounting Standards we provide insight into the financial reporting provisions in the Netherlands (Dutch GAAP) and the main similarities and differences with IFRS Accounting Standards for annual periods beginning on or after 1 January 2025.

Beyond the GAAP no. 193 - 2024

As 2024 year-end closing approaches, Beyond the GAAP presents our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. We have identified those texts that are mandatory, as well as those that are optional at this year-end.

27 December 2024

Transparency report 2023 / 2024

In 2023 / 2024, we, together with our people, have once again committed ourselves to living up to and further developing our quality vision ‘Trust through Quality’. Quality and reputation are crucial for the role and responsibility of accountants in society and also for the survival and further development of Forvis Mazars.