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 Pieter Tra | Heeft ‘buitenspelen’ ook een positief effect op de transport en logistiek markt?
24 februari 2022 - We verkeren momenteel in het hartje van de winter. Wetenschappelijk onderzoek onderstreept de waarde van het buitenspelen, met name in deze periode, voor de motoriek, concentratie en gezondheid van kinderen. Zou het ‘buitenspelen’ in de transport en logistiek markt ook zo’n positief effect hebben op de gezondheid van de ondernemingen die actief zijn in deze markt?
New rules for posting drivers as of 2 February 2022
23 February 2022 - As of 2 February 2022, new rules apply for the posting of drivers in the commercial goods transport by road. These new rules are part of the so-called 'Mobility Package', a package of European measures aimed at improving the working conditions of drivers in international transport.
Pension of a foreign employee often proves to be complex
XX February 2022 - In the current labour market, it is increasingly common for Dutch companies to have a foreign employee on their payroll for a short or longer period of time. This brings with it the necessary questions regarding the pension plan. Does this employee fall under the scope of the industry's pension fund? What is the pensionable salary? And what possibilities are there for exemption of the current pension plan?
Insight into your Payroll data via a customised dashboard
XX February 2022 - Every entrepreneur would like to have insight into the total financial picture of the organisation. Staff costs play a significant role in this. In order to provide insight into staff costs, overviews from the salary application are often used. This is not always to the satisfaction of the entrepreneur, the finance or HR department, as the needs often go beyond what the application can offer. The call for customisation is becoming louder and louder.
The fiscal consequences of the office party
XX February 2022 - Now that most corona restrictions have been lifted, it is possible again to organise an office part. A relevant and frequently asked question concerning office parties is: how should I deal with the costs of an office party and what are the fiscal consequences?
Clarification of targeted exemption for health and safety provisions
XX February 2022 - As of 1 January 2022, the targeted exemption for health and safety provisions has been changed. This amendment clarifies that only provisions that are directly related to the employer's obligations are exempted. In this article, we will discuss this in more detail.
What premium does the employer receive for the employee with a benefit from the UWV?
XX February 2022 - The AWf (unemployment insurance) premium has a low AWf premium (2.70% in 2022) and a high AWf premium (7.70% in 2022). The premium that the employer has to pay for his employee(s) depends on the type of employment contract the employer has concluded with the employee. There may also be an exception situation, which is important for the employer and salary administration.
Cultural institutions: when is the payment of VAT to be expected?
21 February 2022 - Cultural institutions that organise productions receive a fee (including VAT) on the sale of each ticket. Often tickets are sold far in advance, whether or not in subscription or package form, or vouchers are sold that can be exchanged for an admission ticket at a later date. All of these are subject to the reduced VAT rate (currently 9%). The question is, however, when does the VAT on all these forms of turnover have to be paid to the tax authorities?
The implications of ATAD3 in the EU launched
11 February 2022 - On 22 December 2021, the European Commission published a number of Directives, impacting a wide variety of corporate structures and taxpayers. One of these Directives establishes rules to prevent misuse of shell entities) for tax purposes and is commonly referred to as ATAD3 or the shell Directive. This directive can have two types of consequences: an increased reporting obligation and a combination of tax consequences for entities. The shell Directive has not yet been accepted by all Member States, and is therefore still subject to political debate.
A (Christmas) ruling with major consequences for the box 3 levy
7 February 2022 - On 24 December 2021, the Supreme Court ruled that the capital gains tax in box 3 violates the right to property and the prohibition on discrimination as laid down in the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). In the present case, the Supreme Court has offered legal protection to taxpayers against the violation of fundamental rights by only including the taxpayer's actually achieved return in the taxation. What consequences does the judgment have for you?
Verschillende belastingen? Dit geldt ook voor maatschappelijke organisaties
2 februari 2022 - Als maatschappelijke organisatie krijgt u ook te maken met belastingen. Bent u voldoende op de hoogte van alle regelgeving die voor uw stichting of vereniging geldt? Heeft u uw fiscale risico’s voldoende onder controle en kunt u hierover transparant rapporteren? Mazars kan u helpen met de inrichting van uw Tax Control Framework (TCF) zodat u grip krijgt op uw fiscaliteiten en de verantwoording hiervan.