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.
Column Egon de Prouw | De uitdagingen voor Maatschappelijke organisaties
30 november 2022 – Met trots kijk ik terug op het seminar ‘De uitdagingen voor Maatschappelijke organisaties’ dat op 21 juni 2022 plaatsvond. Als locatie hadden we gekozen voor het Eye Filmuseum, één van mijn eigen cliënten. We starten in de prachtige zaal Cinema 4, die geheel is gebouwd in art-decostijl, ter ere van Cinema Parisien, een van de eerste bioscopen in Amsterdam. In deze zaal mocht ik de deelnemers welkom heten en interviewde ik Stan Spijkerman, de zakelijk adjunct directeur, over welke uitdagingen hij ervaart in de sector en hoe hij daarop inspeelt.
Bedrijfsopvolging: derde generatie Nederhoff staat aan het roer
21 november 2022 - Sjoerd en Taco Nederhoff kregen op 2 mei 2022 de leiding over Kraanbedrijf Nederhoff. Daarmee werden de neven de derde generatie aan het roer van het Goudse familiebedrijf. In dit artikel geven wij u een inkijkje in de bijzondere aspecten van de opvolging binnen een familiebedrijf en welke rol Mazars hierbij kan spelen.
Supreme Court: conversion of former woollen fabric factory involves essentially new construction for VAT purposes
15 November 2022 - On 11 November 2022, the Supreme Court ruled in the woollen fabric factory case. The former woollen fabric factory has not been in operation since 1982, has then fallen into decay and has since been rebuilt. The issue at hand is whether, after the rebuilding of the woollen fabric factory, there is 'essentially new construction' for VAT purposes.
Changes to the building construction required for 'essentially new construction' for VAT purposes
11 November 2022 - On 4 November 2022, the Supreme Court answered preliminary questions from the district court of Zeeland-West Brabant on the interpretation of the concept of 'essentially new construction' for VAT purposes. 'Essentially new construction' occurs when an essentially new building is created after renovation work on an existing building. The delivery of the transformed building is then subject to 21% VAT and the concurrence exemption for transfer tax can be applied to the acquisition.
Financial administration as the backbone of the work-related costs scheme
2 November 2022 - Employers are required to accurately administer all reimbursements and allowances in kind for the purposes of the work-related costs scheme (WKR). These records must show whether allowances and benefits have been designated as a final taxable item for the WKR and whether there is a targeted exemption or a payment charged to the tax-free allowance.
Update Richtlijnen voor de jaarverslaggeving: verslagjaar 2023
31 oktober 2022 - In bijgevoegde publicatie hebben wij de belangrijkste wijzigingen in de Richtlijnen voor de jaarverslaggeving voor verslagjaar 2023 op een rij gezet. De wijzigingen betreffen onder meer de volgende onderwerpen: wijziging Besluit inhoud bestuursverslag, het onderscheid tussen vervangingsinvesteringen en groot onderhoud en de verwerking van vervangingsinvesteringen, de presentatie van Belasting personenauto’s en motorrijwielen (bpm) en wijzigingen in toelichtingsvereisten voor grote en middelgrote rechtspersonen.
Possible scaling back of business succession scheme and abolition of income tax carry-forward scheme
27 October 2022 - Members of Parliament have proposed an initiative bill relevant to entrepreneurs who hold (indirect) substantial interests in one or more companies with an active business. The bill represents a significant scaling-down of the current business succession scheme (BOR) and pass-through income tax scheme (DSR).
Entry into force of Dutch UBO register for trusts and similar legal arrangements
27 October 2022 - On 1 November 2022, the Dutch 'UBO register' for trusts and similar legal arrangements (the Trust Register) will enter into force. The introduction of a Trust Register is one of the measures included in the (amended) fourth European anti-money laundering directive. The Trust Register is a publicly accessible register that contains certain personal data from the UBO registers of trusts and similar legal arrangements. The Netherlands has qualified the fund of joint account (FGR) as a similar legal arrangement.
Changes to deduction law for periodic gifts
20 Ocotber 2022 - In the tax package 2023, the government announced its intention to limit the periodic gift deduction in income tax to €250,000 per calendar year.
Mapping social impact at civil society organisations
13 Ocotober 2022 - "Stop the oppressive performance requirements in the cultural sector". That was the title of the NRC opinion article by TivoliVredenburg director Jeroen Bartelse and programme maker Anne Breure. According to them, the requirements currently imposed by subsidy providers are too limited. Instead of visitor numbers and the number of performances, they should look more broadly. At social impact, for instance. At Mazars, we notice that our non-profit clients want this, but find it difficult to make this impact visible. Mazars has therefore developed a method for civil society organisations to map their social impact.
Low on employees? Consider a state pensioner!
11 October 2022 - The labour market scarcity is now a cross-sectoral issue, affecting the stability of many companies. As a result, there is a more creative approach to recruiting and developing staff to fill positions. One option we would like to highlight is hiring an AOW-eligible employee. Did you know that this option also brings financial benefits?