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.
Working from home: EU social security framework agreement on telework
16 June 2023 - From 1 July 2023, employees will have the opportunity to work for extended durations from their home country without necessitating registration for social security purposes by their employer. This means that an exemption to the general rule of the EU social security regulation according to which an employee is subject to the social security system of the Member State where an employee works, may apply.
Automatic processing of payroll journal entries provides efficiency
24 October 2023 - Payroll journal entries are still fairly often entered manually by financial administrations. In most cases, this can be fully automated. Most payroll and accounting systems now have Application Programming Interface (API) functionalities. Based on these functionalities, systems can be automatically linked and communicate with each other. The payroll journal entry can thus be added to the financial accounts without manual actions. How do you process the payroll journal entry? Manually or automatically?
The convergence of sickness and leave
18 October 2023 - Following the case between an employee and his employer DAF Trucks BV regarding the booking of holiday days during sickness, Advocate General De Bock issued an opinion to the Supreme Court. DAF was deducting holidays from the holiday balance during sickness and the employee objected to this. Is it possible for a totally disabled employee to enjoy holiday leave without reintegration obligations? And when has an employee consented to holiday days being written off during sickness?
Alcoholic intermission drinks in theater taxed at 21% VAT
July 7, 2021 - On June 17, 2021, the Zeeland-West Brabant District Court ruled that the operator of a theater owes 21% VAT on the portion of the admission price for a performance that relates to alcoholic beverages consumed by the visitor during the interval. The operator of the theater must therefore keep track of how many alcoholic break drinks he provides during a performance.
New bill for working with freelancers: three criteria
12 October 2023 - The government has published a two-part draft bill on working with freelancers. On the one hand, the proposal introduces an employment relationship assessment framework that will be legislated. On the other hand, a legal presumption of an employment contract is introduced into the law for low-hour workers. Using three criteria, the bill clarifies the concept of being employed.
Pension adjustment: not without financial implications for employers
12 October 2023 - Modifications of the current pension scheme made by the employer require the consent of both the Work Council and the employees. Upon amendment, the current administration agreement with the pension administrator is terminated. A new pension scheme is established with the same or a different pension provider. However, terminating the administration agreement can have major financial consequences for the employer.
Approval of model agreements based on free substitution expires Jan. 1, 2024
26 september - De Belastingdienst heeft onlangs bekendgemaakt dat de goedkeuring van modelovereenkomsten die zijn gebaseerd op het element “vrije vervanging” per 1 januari 2024 komt te vervallen. Hierdoor is het verstandig om de fiscale positie van een zzp-er die werkt op basis van een dergelijke modelovereenkomst opnieuw te beoordelen.
Tax plan 2024 - Real estate industry
25 september 2023 - Op Prinsjesdag 19 september 2023 heeft het kabinet de belastingplannen voor het komende jaar gepresenteerd. Hoewel het kabinet demissionair is, zijn deze wetsvoorstellen niet als controversieel bestempeld. Hieronder treft u een samenvatting aan van de fiscale veranderingen die relevant zijn voor de vastgoedsector.
Premium Workforce Investment Fund (Whk) 2024
18 september 2023 - Op 1 september jl. is het Besluit gedifferentieerde premie Werkhervattingskas (Whk) 2024 gepubliceerd. Wat zijn voor uw organisatie de financiële consequenties van de Whk-premie wijzigingen? Bereken dit eenvoudig met onze rekentool.
Update: VAT invoice requirements simplified triangulation scheme
19 January 2023 - On 8 December 2022, the ECJ ruled on the VAT invoice requirements regarding the application of the simplified triangulation scheme (C-247/21). According to the ECJ, the simplified triangulation scheme can only be applied if the invoice issued by party B to party C contains the words ‘Reverse charge’. Furthermore, an omission of the reference to the reverse charge mechanism cannot be corrected (retrospectively) by adding a statement that the tax liability has been shifted to the person to whom the supply is made.
De Nederlandse Cybersecuritystrategie 2022-2028
4 september 2023 - Afgelopen jaar is de Nederlandse Cybersecuritystrategie 2022-2028 tot stand gekomen. Deze is ontstaan vanuit ambities en acties voor een digitaal veilige wereld en beschrijft de strategie van de Nederlandse overheid om de digitale veiligheid van Nederland te versterken. In dit artikel nemen we u mee in de huidige situatie, de uitdagingen en de voorgenomen maatregelen om de uitdagingen aan te pakken in het Nederlandse digitale domein.