At 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.
Adapted proposal Civil Society Transparency Act (Wtmo) tabled
2 December 2020 - Minister Dekker for Legal Protection has submitted an amended proposal for the Transparency of Civil Society Organisations Act (Wtmo) to the House of Representatives. In that proposal, the previous plan that personal data of donors should be made public was abandoned. The bill is one of the government's measures against undesirable influence via foreign financial flows on Dutch political, social and religious organisations. Donations to political parties from countries outside the European Union (EU) / European Economic Area (EEA) will be prohibited.
Data, opportunities and bottlenecks of family businesses
1 December 2020 - Family businesses are an important linchpin for the Dutch economy and distinguish themselves from other businesses on specific characteristics. Due to the lack of data on family businesses, the developments of family businesses cannot be properly monitored, resulting in a lack of a targeted policy. For this reason, MPs Amhaouch and Palland have asked the government to make quantitative data on family businesses available, mapping out developments over a longer period of time.
The EU reaches agreement on export controls on sensitive dual-use of goods and technologies
27 November 2020 - The European Parliament and the European Council recently reached an agreement on the European Commission's proposal to modernize the EU export controls on sensitive dual-use goods and technologies. According to the publication of the European Commission, this new rules allow for the EU, without prior agreement with other countries, to address the risk of human rights violations related to the trade in cyber-surveillance technologies and to effectively protect interests and values.
Customs value may include free of charge software produced in the EU
25 November 2020 - The Court of Justice of the European Union (CJEU) concluded in the case of BMW (Bayerische Motorenwerke AG) - Hauptzollamt München (C-590/19) that the value of free of charge supplied software should be taken into account for determining a customs value of imported goods regardless of the fact that the software was developed in the EU.
Work experience research in corona time: exploiting the experiences of employers and employees
24 November 2020 - The coronavirus and all the measures taken to prevent it from spreading further keep your organisation, our country and the whole world in its grip. Working massively from home, virtual consultations and meeting each other less often 'in real life' has changed the way of working (together). What may have been exciting and fun in the beginning, or chaotic and insecure, is now taking on more and more structural forms.
Revision of unemployment insurance contributions suspended until 2022
24 November 2020 - As of January 1, 2020, employers pay a low unemployment insurance premium for permanent contracts and a high unemployment insurance premium for flexible contracts as a result of the Balanced Labor Market Act (Wab).
Fixed travel allowances can continue untaxed despite working from home
24 November 2020 - Employers may continue to pay the fixed travel allowance untaxed if an employee works from home as long as the corona measures apply. The employer may continue to rely on the facts on which the fixed travel allowance is based.
Optimal use of the labor costs scheme
24 November 2020 - The end of the year is approaching and that means that you will soon have to assess whether your organization owes an 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.
Finally clarity for freelancers?
24 November 2020 - The laws and regulations regarding self-employed persons are (again) in full swing. With the introduction of the Deregulation Assessment of Employment Relations Act (DBA) on 1 May 2016, the so-called Declaration of Employment Relations (VAR), with which the parties had in principle certainty about the fact that no additional assessment would follow, has lapsed. Instead, we had to work with model contracts. This "solution" also did not provide the required certainty for clients and contractors regarding the existence or not of independence, so that enforcement of this was quickly put on the back burner.
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.