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.
De Hoge Raad werpt verder licht op de box 3 kwestie
20 mei 2022 - Vandaag, 20 mei 2022, heeft de Hoge Raad uitspraak gedaan over de casus waarbij een spaarder bij de Belastingdienst om ambtshalve vermindering had verzocht met betrekking tot de box 3-heffing. Het Rijk, en zo ook alle andere stakeholders, keken reikhalzend naar deze uitspraak uit omdat het oordeel van de Hoge Raad bepalend lijkt te zijn voor de omvang van het rechtsherstel inzake de box 3-heffing.
Drieluik deel II | Duurzaamheidsrapportage: overige internationale vereisten en aandachtspunten
19 mei 2022 - In deel 1 van dit drieluik hebben wij u geïnformeerd over de kansen, ontwikkelingen en risico’s op het gebied van duurzaamheid, verplichte verslaggeving en de mogelijke impact van de aankomende CSRD op mkb-bedrijven in Nederland. Tevens worden (praktische) handvatten geboden op welke wijze u als mkb-bedrijf een start kunt maken met het formuleren van een duurzaamheidsstrategie en welke stappen u kunt zetten om duurzaamheid te implementeren in uw bedrijf. In deel 2 nemen wij u mee in een aantal (toekomstige) vereisten op het gebied van duurzaamheid, die mogelijk ook impact zullen hebben op uw mkb-bedrijf.
Security standards for the logistic sector
11 May 2022 - Numerous security standards apply in the logistic sector. In this article, security experts Stijn Belt of logistiek adviesbureau Groenewout and Pascal Verbaten of Verbaten Security Consultancy explain how companies can apply all the security requirements to concrete demands that a (new) warehouse must meet.
Entrepreneurs seize their opportunity in the industry’s scaling and consolidation
11 May 2022 – The demand for logistic services is constantly growing. Both the corona crisis and high fuel prices are affecting the profitability of companies in the logistic sector. Developments such as digitalization, cybersecurity and sustainability also require significant investments. The Transport and logistic sector remains popular in the M&A market. Entrepreneurs in this sector see a great opportunity for a sale, which is reflected in the number of acquisitions in the sector. This exceeds the level of 2019; a further consolidation of the logistic sector is forthcoming.
Column Pieter Tra | Samen op weg naar de zomer
11 mei 2022 - De maand mei is bekend van het gezegde; ‘In mei leggen alle vogels een ei’. Het is een mooi gezegde, maar klopt die wel? Het betreft een weerspreuk die kijkend naar de natuur weerlegd kan worden. Lang niet alle vogelsoorten leggen in de maand mei hun ei. Dat hangt af van verschillende variabelen, zoals de soort vogel of het klimaat waarin vogels eieren leggen.
Changes to taxation of box 3
2 May 2022 – Following the Christmas ruling by the Supreme Court on the current box 3 system, the State Secretary of Finance sent a memorandum to the Second Chamber on Friday, April 15, outlining the contours of the new box 3 system. This memorandum introduces a capital gains tax, in which the actual return achieved on assets in box 3 is taxed. In this update, we will discuss the proposed changes that may be of importance to box 3 taxpayers (i.e. anyone with more than €50,000 in box 3 assets).
UBO register: many foundations and associations are not yet registered
28 April 2022 – The deadline for registering in the UBO register has passed. Organisations which are not registered with their UBOs (Ultimate Beneficial Owners or beneficial owners) risk a fine and refusal of service by companies subject to the Wwft, such as banks. As of this moment, the Chamber of Commerce has a backlog of UBOs in processing the registration of UBOs. . Those who have already registered have nothing to worry about.
Recovery interest rate for special deferral of payment
28 april 2022 – As of 1 July 2022, the recovery interest rate will increase from 0.01% to 1%, in order to gradually reach the original 4% as of 2024. This stepwise increase of the recovery interest rate may have consequences for you if, for example, use the special deferral of payment due to Covid-19.
Limit of bill 'Excessive Lending Act' raised to € 700,000
28 April 2022 – The State Secretary Van Rij has submitted a bill changing the bill 'Excessive Lending from your company'. In the new proposal, the maximum amount you may borrow under this regulation is increased from € 500,000 to € 700,000. In this article, we inform you about the most important changes.
ATAD3 – Disrupting the international real estate, holding and financial services industry
26 April 2022 – The European Commission published a draft Anti-Tax Avoidance Directive – commonly known as ATAD3 – which seeks to prevent the misuse of so called ‘Shell Companies’ for tax purposes. ATAD3 may already impact your real estate structures, holding structures and financial investment structures as the review period has already started as from 1 January 2022.
The value of a sick employee's vacation day
26 April 2022 - On December 9, 2021, the European Court of Justice ("the European Court") confirmed that a sick employee who takes a vacation day should receive 100% of his regular salary for it. Therefore, the sick employee may not receive a reduction in salary during a vacation day.