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.
Dutch companies in the Transport & Logistics sector vulnerable to new corona wave abroad
16 November 2020 - Recently, the Bureau for Economic Policy Analysis (CPB) published a new report on the consequences of the coronacrisis. According to the CPB, Dutch companies are vulnerable to a new corona wave abroad. In the first corona wave, a lot of attention was paid to the economic consequences of the intelligent lockdown. During the second wave, CPB now also expects major consequences for Dutch companies in the Transport & Logistics sector.
Tax audits and the insurance obligation of the minority shareholder
12 October 2020 - The Tax and Customs Administration checks employers to make a correct payroll tax return. The findings emerging from the audit sometimes lead to a difference of opinion. This can be discussed, but if the difference of opinion remains and an additional assessment is imposed, an objection will have to be lodged. In this contribution, we give a top 10 of the subjects that are most corrected for and we discuss in particular discussions that may arise about the insurance obligation of the minority shareholder.
Working from home during the coronacrisis: the Home Work Quick Scan
8 October 2020 - Now that the corona measures have been tightened up, many employers are forced to let their employees work from home. It is important to provide your employees with the best possible support. We have developed the Home Work Quick Scan to provide you with insight into the possibilities and obligations that come with working from home.
ENSIA audits 2020: changes DigiD and Suwinet
2 October - The start of the ENSIA audits (a one-time IT audit) is almost upon us. Many municipalities will undergo a pre-audit with their auditor in the fourth quarter of 2020 in preparation of the final audit and board statement in order to be accountable for the internal control as at 31 December 2020.
Important changes for property owners from January 2021
29 September 2020 - In the context of the conservation / promotion of natural beauty in the Netherlands, the legislature offers estate owners various tax facilities. To be eligible for these facilities, the estate must meet a number of conditions. These so-called ranking conditions will be changed as of 1 January 2021. This could potentially affect already ranked estates.
European mobility package: the main measures for road transport
29 September 2020 - The European Parliament recently approved the mobility package. This package contains various measures that are relevant for road transport. The measures are intended to improve the working conditions of the drivers and to harmonise European regulations. The introduction of these measures has been spread over several years, with the first measures, such as the revision of the driving and rest time regulation, already taking effect in August 2020.
Transitional compensation
31 March 2020 - As of April 1 2020, the Transition Compensation Compensation Act (Wct) comes into effect. This means that from that date, employers can apply to the UWV for compensation for the transition compensation they owe if they dismiss an employee who has been incapacitated for work for at least 2 years.
The new benefit register of the foundation
9 September 2020 - A new legal provision in Book 2 of the Civil Code entered into force on 8 July 2020. This provision prescribes that foundations must keep a benefit register and would have a fiscal necessity. Although parliamentary history does not show which gap is being closed here.
Data analysis in the transport and logistics sector: still plenty of potential to unlock
3 September 2020 – Analysing data helps transport companies to improve business operations. It enables them to take better decisions based on comprehensive and current insights into the KPIs that are relevant to them. In a sector where margins are low and volatile, it is crucial to be able to cut things fine. Yet the use of data analysis is still in its infancy in many companies. Mazars studied the use and the potential of data analysis in transport and logistics companies.
Extension of the structure of Recognition Passport for charitable organisations
13 August 2020 – Supervisor CBF has expanded the design of the Recognition Passport for charitable organisations. Only organisations that meet strict quality requirements are eligible for the CBF Recognition. These organisations must demonstrably contribute to a better world, handle money with care, be accountable and have themselves checked when necessary.
IORP II: internal audit of pension funds
20 August 2020 – All pension funds must have established the key function for the internal audit by 1 September 2020, including an independent key function holder (SFH). Based on IORP II legislation, pension funds are required from 2019 to establish key functions for actuarial, risk management and internal audit in order to further strengthen governance. Where risk management has already been further developed within the sector in recent years, the internal audit function is still in its infancy.