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.
Update: Additional support for the Transport & Logistics sector
10 December 2020 - In the last months there have been several press conferences on the coronacrisis. In October 2020, Mark Rutte and Hugo de Jonge made clear that the current partial lockdown would last until December 2020. It is now December and we are still in the middle of the second corona wave which does not seem to end soon.
Amendment of Polish national tax law: the consequences for workers resident in Poland
9 December 2020 - Do you employ workers residing in Poland? Or are you a hirer of Polish workers? If so, a change in the law in Poland may have an impact on the final net income of these workers. This is an amendment to the Polish national tax law. The bill was accepted on 30 November 2020, and the new legislation will enter into force on 1 January 2021. We have listed the consequences of this legislative change.
Data, opportunities and bottlenecks of family businesses
1 December 2020 - Family businesses are an important linchpin for the Dutch economy and distinguish themselves from other businesses on specific characteristics. Due to the lack of data on family businesses, the developments of family businesses cannot be properly monitored, resulting in a lack of a targeted policy. For this reason, MPs Amhaouch and Palland have asked the government to make quantitative data on family businesses available, mapping out developments over a longer period of time.
The EU reaches agreement on export controls on sensitive dual-use of goods and technologies
27 November 2020 - The European Parliament and the European Council recently reached an agreement on the European Commission's proposal to modernize the EU export controls on sensitive dual-use goods and technologies. According to the publication of the European Commission, this new rules allow for the EU, without prior agreement with other countries, to address the risk of human rights violations related to the trade in cyber-surveillance technologies and to effectively protect interests and values.
Customs value may include free of charge software produced in the EU
25 November 2020 - The Court of Justice of the European Union (CJEU) concluded in the case of BMW (Bayerische Motorenwerke AG) - Hauptzollamt München (C-590/19) that the value of free of charge supplied software should be taken into account for determining a customs value of imported goods regardless of the fact that the software was developed in the EU.
Optimal use of the labor costs scheme
12 November 2021 - The end of the year is approaching and that means that you will soon have to assess whether your organisation owes 80% final levy under the work-related costs scheme (WKR).
Investing in human capital is essential
November 24, 2020 - "And what if there is a reason to invest in human capital?" You undoubtedly share the view that the shelf life of knowledge and skills is shortening. Developments in technology and digitization are a continuous and lightning-fast process. The knowledge gained today will be outdated tomorrow. For as Heraclitus says, "nothing lasts except change." Creating a learning culture by continuously investing in human capital is therefore essential to maintain and strengthen your competitive position.
Changing the pension scheme? Do it correctly
24 November 2020 - In the Netherlands, approximately 70% of employers fall under the scope of an industry-wide pension fund. As long as the employer complies with his obligation to register his employees with the pension fund and pays the associated contribution, he has fulfilled his pension obligation. There are also employers for whom a pension obligation follows from a collective labor agreement. It is essential for the employer that he properly complies with the collective labor agreement that applies to him.
Adapted standards Recognition Scheme for charitable organisations
19 November 2020 - The Committee on Standardisation (Commissie Normstelling) has made a number of adjustments to the standards of the Charitable Organisation Recognition Scheme (Erkenningsregeling voor goededoelenorganisaties). After careful consultation with the sector, these changes were implemented on 10 November 2020 and will take effect on 10 February 2021.
Working with self-employed contractors - where does the legislator stand now?
18 November 2020 - Within the public sector (sector-wide), self-employed contractors are frequently used, whether consciously or not. It is therefore important to keep abreast of the laws and regulations surrounding the hiring of these contractors. In this article, we provide an update on the Dutch Employment Relationship Deregulation Assessment Act (Wet Deregulering Beoordeling Arbeidsrelatie (DBA)).
VAT deduction for housing foreign temporary workers
16 November 2020 - The Supreme Court has ruled in a procedure conducted by Mazars on the question whether the VAT on the costs of a temporary stay of (foreign) temporary workers may be deducted.