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.
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 The knowledge gained today will be outdated tomorrow.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.
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.