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.
Digital Operational Resilience Act (DORA) officieel van kracht
17 January 2025
Het doel van de Digital Operational Resilience Act (DORA) is om de digitale operationele veerkracht binnen de financiële sector in de Europese Unie te versterken en te harmoniseren. DORA introduceert robuuste risicobeheerpraktijken en gestructureerde assessments om de uiteenlopende regelgeving over digitale veerkracht in de EU sterk te implementeren. Voor financiële organisaties die momenteel geen concreet raamwerk hebben, biedt DORA een basisraamwerk om de operationele beveiliging en paraatheid te verbeteren.
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Supplementary VAT return now within eight weeks
3 January 2025
In the Dutch 2024 year-end decree, a clear deadline for filing a supplementary VAT return has been introduced. From now on, an entrepreneur who finds out that too little VAT has been paid, must file a supplementary VAT return within eight weeks of such finding. Previously, the requirement was that the VAT return had to be submitted ‘as soon as possible’ after finding out; per January 1, 2025 the eight-week deadline will apply. In this tax alert, we inform you about this deadline and its practical consequences.
Ook de Eerste Kamer akkoord met btw-herziening op vastgoeddiensten
24 December 2024
De Eerste Kamer heeft op 17 december 2024 ingestemd met het Belastingplan 2025. Dit betekent tevens de invoering, per 2026, van btw-herziening op kosten voor onroerende zaken. Wij behandelen in dit artikel de belangrijkste elementen van deze nieuwe herzieningsregels en de praktische gevolgen hiervan.
Court of Justice of the EU : stricter enforcement on circumventing customs duties
24 December 2024
On November 21st 2024, the Court of Justice of the European Union ('CJEU') gave her long awaited ruling in the case of Harley-Davidson Europe Ltd and Neovia Logistics Services International NV v. European Commission.
The true essence of leadership in scale-ups in the TMT sector: an Aristotelian approach
Leadership plays a crucial role in the success of scale-up companies, especially in the technology, media and telecoms (TMT) sector. This dynamic and rapidly changing sector requires agility, vision and a deep understanding of strategy, human resources, business operations and cash management. Aristotle, one of history's greatest philosophers, offers surprising insights relevant to contemporary leadership. His emphasis on ethics, virtue and practical wisdom provides a valuable lens for understanding what constitutes effective leadership in a scale-up context.
New Dutch VAT policy for holdings
13 December 2024
On December 10, 2024, the State Secretary of Finance published two new VAT policy decrees that will come into effect on July 1, 2025. The current "Holding decree" and the "Decree on Share Sale" will then cease to apply. One of the new decrees deals specifically with the inclusion of holding companies in a VAT group (VAT Group Decree). The other decree deals with the right to deduct VAT on share transactions. This article highlights the main changes affecting the VAT position of holding companies.
Assessing the self-employed worker's employment relationship using 9 points of view
9 December 2024
Earlier, we informed you that the Tax Authorities will again enforce the employment relationship of self-employed persons from 1 January 2025. Recently, the Tax Authorities published a consideration framework that can be used to assess whether an employment contract exists when a contract of assignment is concluded with a self-employed person.
Council members agree on ViDA directive implementation
Almost two years have passed since the European Commission presented the first draft of the ViDA directive (VAT in the Digital Age) on 8 December 2022. Since then, there have been lively discussions. On 5 November 2024, the Council of the EU finally reached an agreement on the compromise proposal of 30 October 2024. We summarise the most important points here.
Changes to the Dutch 30% ruling for expats - 2025
26 November 2024
On Budget Day, the Dutch government announced their tax plans for 2025. The Tax Plan 2025 contains various changes to the Dutch expat tax regime (so called the 30% ruling). Below is our update regarding the announced changes. Please note that the information provided is based on the legislation and Dutch Tax Plan 2025 as of the time of writing and may be subject to change pending legislative decisions.
Interest on corporate income tax assessment disproportionally high
21 November 2024
On 7 November 2024, the District Court of the North Netherlands issued an important ruling on the interest on corporate income tax assessments. The court found that the interest on tax levied at a rate of 8% was disproportionately high. This ruling might also be important for your company’s tax situation.