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.
Europese richtlijn brengt wijzigingen aan in studiekosten- en nevenwerkzaamhedenbeding
21 oktober 2021 - Al in mei 2019 stemde het Europees Parlement in met de Richtlijn Transparante en voorspelbare arbeidsvoorwaarden, hierna ‘Richtlijn’ genoemd. Uiterlijk op 1 augustus 2022 zullen alle lidstaten hun nationale wetgeving moeten hebben aangepast, op enkele minimumrechten na die hieruit voortvloeien. De meest opvallende wijzigingen worden kort toegelicht.
Q&A: 12 questions about the home office compensation
15 October 2021 - As of 1 January 2022, it will be possible to give employees an untaxed home office compensation. We will explain what this compensation will look like and what this means for the employment conditions on the basis of twelve questions. In addition, the (fixed) travel allowance will be adjusted and the current courtesy scheme will end on 1 January 2022. In addition, the (fixed) travel allowance will also be adjusted and the current courtesy scheme will end on 1 January 2022.
Uber moet chauffeurs in loondienst nemen
28 september 2021 - Taxi-app Uber moet voortaan zijn chauffeurs in dienst nemen. Dat heeft de kantonrechter in Amsterdam op 13 september 2021 geoordeeld, omdat de chauffeurs die voor Uber werken onder de cao Taxivervoer vallen. Volgens de rechter werd er voldaan aan de drie kenmerken van een arbeidsovereenkomst: loon, arbeid en gezag.
Dutch FII-regime may apply to foreign funds that invest in Dutch real estate
September 20, 2021 - On 3 September 2021, the Dutch Court of Appeal of Den Bosch (the “Court”), ruled that a German real estate investment fund with Dutch real estate may apply the Dutch regime for fiscal investment institutions (“FII” and in Dutch: Fiscale Beleggingsinstelling).
Risk for transporters regarding excisable goods
September 8, 2021 - If a transporter is physically in possession of excise goods at the time excise duty is due on them, this excise duty will have to be paid on the spot. It is irrelevant that the transporter is not entitled to the goods or has been informed of the excise duty due. This is how the Court of Justice of the European Union (ECJ) ruled in the case WR vs. The Commissioners for Her Majesty's Revenue and Customs (C-279/19). This means that carriers of excise goods can be held responsible for the excise debt at any time, if it has not yet been paid.
VAT tax on commissioners and supervisors clarified
August 18, 2021 - The State Secretary of Finance recently published a decree clarifying the VAT position of members of a supervisory board (rvc) and board of supervisors (rvt). As a result of this decree, many supervisory directors and supervisors are no longer regarded as entrepreneurs for VAT purposes. What are the consequences for them and for the supervised institution?
SLIM subsidy: subsidize investment in continuous improvement
2 February 2021 - Many companies are working on continuous improvement of their internal organization. Of course, these improvements cost money. With the help of the SLIM subsidy, which can be applied for from March 1 to March 31, 2021, companies can now work on these improvements with a subsidy. No less than 25,000 euros in subsidy is available per project.
Update: Special deferral of payment will be further extended
July 30, 2021 - Business owners can apply for special deferral of payment until October 1, 2021.
Important ruling on A1 declaration
July 21, 2021 - On June 3, 2021, the European Court of Justice issued an important ruling regarding the so-called A1 declaration in the "Team Power Europe EOOD" case. An A1 certificate is proof of the social security position of an employee who works across borders. The Court provided a further explanation of the so-called "substance condition" that is at issue when applying the secondment provision.
Research into the implementation of the key function of internal audit at pension funds
July 15, 2021 - Auditland raised the flag on the implementation of the second European pension directive. From now on, pension funds must also have a key internal audit function as an additional safeguard for controlled and sound management. This article explains the results of the research into how pension funds can be run effectively and efficiently.