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.
New bill 'Future Pensions Act' submitted to the House of Representatives: the consequences for employers
26 April - The 2019 agreement for a new pension system has been converted into a bill: the Future Pensions Act. On March 31, the final legislative texts for this law, also known as the Pension Agreement, were presented to the House of Representatives for consideration. If the House of Representatives agrees, the Act will enter into force on January 1, 2023. Employers and pension administrators must then switch to the new system by January 1, 2027. This pension scheme is based on the defined contribution system with a constant contribution rate.
Box 3 update: taxation of the real estate investor
22 April 2022 - On Friday 15 April, the State Secretary of Finance sent a memorandum to the Lower House outlining the new box 3 system in response to the Supreme Court's Christmas ruling. This memorandum introduces a capital gains tax, whereby the actual return on assets in box 3 is subject to taxation.
Goods-vehicle charge for trucks as of 2027
21 April 2022 - Recently, the Road Charging Act was approved by the Lower House of Parliament. If the bill is also confirmed by the Senate, the goods-vehicle charge will take effect in 2027.
Foundations and associations: updated decision on the subjective exemption within the corporate income tax
7 April 2022 - In a decision dated March 10, 2022, the State Secretary of Finance aligned several policy positions with a recent Supreme Court ruling. The positions relate, among other things, to how the subjective exemption for foundations and associations should be applied in the corporate income tax. These changes may affect the corporate income tax liability of foundations and associations.
Publication ‘Dutch GAAP versus IFRSs’: similarities and differences
6 April 2022 – With our publication Dutch GAAP versus IFRSs we provide insight into the reporting rules in the Netherlands (Dutch GAAP) and the main similarities and differences with International Financial Reporting Standards (IFRSs) for annual periods beginning on or after 1 January 2022. This is the second edition of our publication.
Advice to the CJEU: temporary workers are socially insured in their home country during the period without an employment contract
24 March 2022 – The Advocate General (A-G) of the Court of Justice of the European Union (CJEU) has concluded the following in two cases: if foreign temporary workers have no work in the Netherlands between two employment contracts the social security legislation of the state of residence applies. This conclusion may be of importance to Dutch temporary employment agencies that employ workers who temporarily return to their country of residence.
Three-part project | Sustainability reporting: update CSRD - mandatory reporting and assessment
16 March 2022 - Sustainable business is characteristic of many SMEs, where the significance of passing on a healthy business to the next generation is an essential motivator. A structured approach to sustainability policy and communicating about it can be a challenge for many SMEs. The new law ‘Corporate Social Reporting Directive’ (CSRD), adopted by the European Commission in April 2021, makes it mandatory for companies to produce sustainability reports in the future. What do these guidelines mean for your current and future sustainability strategy and policy? In the three-part project, we provide you with (practical) tools.
Jubelton': proposal reduction announced by 2023
16 March 2022 - In the coalition agreement, Cabinet Rutte IV already announced its intention to abolish the extended gift exemption for own homes, also known as 'the jubelton'. The proposal is to reduce the gift exemption for own homes to €27,231 as per 1 January 2023. Due to necessary adjustments in the systems of the Tax Authorities, this proposal will not be possible until January 1, 2024 at the earliest.
Sustainability reporting for civil society organisations
2 March 2022 - It is not (yet) a mandatory requirement, but it is wise to already work on a good basis for sustainability reporting. Developments in the field of sustainability have accelerated in recent years. Legislation and regulations in Europe have been increasing, mainly as a result of the EU Green Deal. The new Corporate Social Reporting Directive (CSRD), which from 2023 imposes rules on a large group of companies for sustainability reporting, may not (yet) apply to civil society organisations, but may be important for the future.
Column Egon de Prouw | De maatschappelijke opgave voor toezichthouders
3 maart 2022 - In onzekere tijden is goed bestuur en goed toezicht en de juiste sturing van een organisatie van groot belang. Juist van maatschappelijke organisaties wordt veel verwacht op dit moment, omdat de activiteiten voornamelijk door publieksgeld worden betaald. Bijna iedere sector heeft een eigen governance code, waarin de principes van ‘good governance’ uiteen worden gezet. Maar hoe pas je die principes praktisch toe? En waar ligt de grens tussen de rol van de bestuurder en de rol van de toezichthouder. Zelf ben ik toezichthouder bij een onderwijsinstelling in de regio Rotterdam en worstel ik regelmatig met dit vraagstuk.
Opportunities for technology and digitalisation in a changing transport and logistics sector
24 February 2022 - One of the most important disruptions transport and logistics (T&L) companies face is technology and digitalisation. Technological developments cause uncertainty, while also offering many opportunities for T&L organisations. The difference between the frontrunners and the laggards in this sector is the ability to embrace these developments. In order to know what the benefits and risks are and how they can be exploited, it is first and foremost necessary to understand the consequences. The T&L sector is affected by technology and digitalisation in multiple ways.