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.
Cultural institutions: when is the payment of VAT to be expected?
21 February 2022 - Cultural institutions that organise productions receive a fee (including VAT) on the sale of each ticket. Often tickets are sold far in advance, whether or not in subscription or package form, or vouchers are sold that can be exchanged for an admission ticket at a later date. All of these are subject to the reduced VAT rate (currently 9%). The question is, however, when does the VAT on all these forms of turnover have to be paid to the tax authorities?
The implications of ATAD3 in the EU launched
11 February 2022 - On 22 December 2021, the European Commission published a number of Directives, impacting a wide variety of corporate structures and taxpayers. One of these Directives establishes rules to prevent misuse of shell entities) for tax purposes and is commonly referred to as ATAD3 or the shell Directive. This directive can have two types of consequences: an increased reporting obligation and a combination of tax consequences for entities. The shell Directive has not yet been accepted by all Member States, and is therefore still subject to political debate.
SLIM scheme: training and development – part 2 of 3
12 August 2020 – From 1 September to 30 September 2020, the application period for the Incentive Scheme for Learning and Development (SLIM scheme) is open for SMEs and small and medium-sized public organisations with economic activity (VAT / OZB obligation). This scheme offers organisations the unique opportunity to invest subsidized in the training and development of employees.
A (Christmas) ruling with major consequences for the box 3 levy
7 February 2022 - On 24 December 2021, the Supreme Court ruled that the capital gains tax in box 3 violates the right to property and the prohibition on discrimination as laid down in the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). In the present case, the Supreme Court has offered legal protection to taxpayers against the violation of fundamental rights by only including the taxpayer's actually achieved return in the taxation. What consequences does the judgment have for you?
Verschillende belastingen? Dit geldt ook voor maatschappelijke organisaties
2 februari 2022 - Als maatschappelijke organisatie krijgt u ook te maken met belastingen. Bent u voldoende op de hoogte van alle regelgeving die voor uw stichting of vereniging geldt? Heeft u uw fiscale risico’s voldoende onder controle en kunt u hierover transparant rapporteren? Mazars kan u helpen met de inrichting van uw Tax Control Framework (TCF) zodat u grip krijgt op uw fiscaliteiten en de verantwoording hiervan.
Remote work: the benefits for employers
23 June 2020 - COVID-19 has had a major impact on our work, the economy and society in recent months. Very carefully the first steps are being taken to ease the 'intelligent lockdown'. But what effects does the corona crisis have on your HR policy?
Arbeidsmarkt en inkomen: wat staat er in het nieuwe coalitieakkoord?
14 januari 2022 - Het regeerakkoord “Omzien naar elkaar, vooruitkijken naar de toekomst” is op 15 december 2021 gepresenteerd door de fractievoorzitters van de VDD, D66, CDA en CU. De belangrijkste voorgenomen maatregelen op het gebied van arbeidsmarkt en inkomen hebben we voor u op een rij gezet.
SLIM scheme: working remotely – part 1 of 3
15 July 2020 – The coronacrisis is causing lasting changes. (Internal) processes must be set up differently and the way of working will change structurally. On 1 September 2020, the new application period for the SLIM scheme will open, a scheme that encourages SMEs to continue to invest in employee development. The scheme can help you to start changing processes and policy in a subsidized manner.
Q&A: corona and payroll taxes in 2022
12 January 2022 - During the coronary crisis, a number of measures were taken for employers, such as the NOW subsidy, the widening of the free space in the work-related costs scheme, the deferral of payment of payroll taxes and the (customary) wages of the director and major shareholder. For this reason, we have used a number of frequently asked questions and corresponding answers to show you which measures will still apply in 2022 and which measures have lapsed.
DNB Good Practice Information Security: in control in four steps
12 January 2022 - IT system failures are increasingly becoming a reality, causing large companies and organisations to come to a temporary standstill. This can lead to data loss and/or (production) processes being seriously disrupted. The recovery costs are high, while major damage can be prevented. The cause often lies in uncontrolled systems, whereby secure technical aspects (IT reality) receive too little attention and human actions can have far-reaching consequences.
Verplichtingen van musea op grond van de witwasbestrijdingsregels van de overheid
12 januari 2022 – Het is bekend dat banken op grond van de Nederlandse witwaswetgeving een ‘cliëntenonderzoek’ moeten instellen bij al hun klanten. Daarentegen is het vaak onbekend dat dergelijke verplichtingen ook voor musea kunnen gelden. In dit artikel worden de verplichtingen van musea toegelicht.