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.
Wendbaarheid als concurrentiemiddel
18 September 2024
19 september 2024 - De omgeving heeft een aanzienlijke invloed op hoe werk georganiseerd en uitgevoerd wordt. Bedrijven worden voortdurend uitgedaagd om te reageren op veranderingen, zoals technologische innovaties, economische schommelingen en maatschappelijke trends. Dit betekent dat u als ondernemer kritisch moet blijven kijken naar uw organisatiestructuren, werkprocessen en de houdbaarheid daarvan.
(Proposed) changes for the tax treatment of donations
11 August 2023 - Cultural institutions and other charity organisations rely heavily on contributions from grants. A second important income stream is donations. Assumed is that the cultural institution has the so-called ANBI status. In preparation for the results of the ANBI analysis expected this autumn by the Ministry of Finance, some (proposed) changes for the tax treatment of donations are expected. This includes both adjustments for deduction in income tax and adjustments in corporate tax.
Director's tax position under tax treaties
18 July 2023 - The 's-Hertogenbosch Court of Appeal recently ruled on the tax position of a director in a cross-border situation. The director successfully argued that he performed most of his work as an employee.
Teruggaaf energiebelasting ANBI
7 september 2023 - Algemeen nut beogende instellingen (ANBI’s) kunnen in aanmerking komen voor de teruggaaf van energiebelasting op, in een onroerende zaak, gebruikt aardgas en elektriciteit. De teruggaaf bedraagt 50% van de energiebelasting die door de energieleverancier in rekening is gebracht.
Supreme Court: no VAT exemption for debt counseling, budget management, and protective administration in profit-seeking activities
7 July 2023 - On April 14, 2023, the Supreme Court ruled that services such as budget managment, mediation and advisory services, and protective administration do not qualify for the social-cultural VAT exemption within the context of debt counseling. Although these services are classified as social work, they are not exempt from VAT.
Business succession scheme: results follow-up study published
4 July 2023 - State Secretary Van Rij of Finance, in a letter dated 29 June 2023, has further informed the House of Representatives about the detailed results of the follow-up study on the business succession scheme in the gift and inheritance tax (BOR) and the pass-through scheme in the income tax (DSR). New measures have also been proposed for these two schemes.
Transfer tax: anticipate now on the expiration of the concurrent exemption in share transactions?
29 June 2023 - In March 2023, we informed you about the Ministry of Finance's plans to no longer allow the concurrence exemption on acquisition of real estate shares. In the original proposal, this exemption was to be limited to the acquisition of bricks. However, after consultations with the construction industry, the proposal is amended.
Increase in tax rate to 6% for income tax
12 June 2023 - From 1 July 2023, the legal interest rate for non-commercial transactions will rise from 4% to 6%. This increase affects tax interest calculated on, among other things, a (provisional) assessment of income tax, inheritance tax, payroll tax, dividend tax, turnover tax and transfer tax.
Acting now, for tomorrow
Read the three annual reports - Annual Report, Transparency Report and Sustainability Report - of the 2021 / 2022 fiscal year that focus on "Acting now, for tomorrow".
A good salary in a competitive labour market: how do you determine it?
24 May 2023 - Is setting a fair and competitive salary crucial in a competitive labour market? What role does salary play in employee satisfaction? And as an employer, how do you determine what a fair and competitive salary is in the relevant sector, job, region and all the other factors involved?
One complete HR and payroll product or an integration between two applications?
24 May 2023 - More often than not, payroll applications choose to evolve towards a complete HR and payroll product. Existing HR functionalities are constantly expanding and new features are added to relieve the entrepreneur of as many HR and payroll related concerns as possible. The payroll engine in place will have to comply with current Dutch legislation and regulations at all times.