News
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.
Dutch FII-regime may apply to foreign funds that invest in Dutch real estate
September 20, 2021 - On 3 September 2021, the Dutch Court of Appeal of Den Bosch (the “Court”), ruled that a German real estate investment fund with Dutch real estate may apply the Dutch regime for fiscal investment institutions (“FII” and in Dutch: Fiscale Beleggingsinstelling).
Uber moet chauffeurs in loondienst nemen
28 september 2021 - Taxi-app Uber moet voortaan zijn chauffeurs in dienst nemen. Dat heeft de kantonrechter in Amsterdam op 13 september 2021 geoordeeld, omdat de chauffeurs die voor Uber werken onder de cao Taxivervoer vallen. Volgens de rechter werd er voldaan aan de drie kenmerken van een arbeidsovereenkomst: loon, arbeid en gezag.
Q&A: 12 questions about the home office compensation
15 October 2021 - As of 1 January 2022, it will be possible to give employees an untaxed home office compensation. We will explain what this compensation will look like and what this means for the employment conditions on the basis of twelve questions. In addition, the (fixed) travel allowance will be adjusted and the current courtesy scheme will end on 1 January 2022. In addition, the (fixed) travel allowance will also be adjusted and the current courtesy scheme will end on 1 January 2022.