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.

Postponement of the bill on excessive borrowing with own company

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28 April 2020 - Following the recent tax measures, the commencement date of the Bill on Excessive Borrowing with Own Company is postponed for one year until, i.e. 1 January 2023.

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Application of the business tracking scheme in the succession law

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30 June 2020 - Recently, the Supreme Court has discussed the application of the business succession scheme (hereinafter: BOR) in the Inheritance Act in three judgments. The BOR is a facility that, if the conditions are met, can postpone or significantly reduce the income and gift or inheritance tax payable on business transfers to successors. Since the judgments concerned gift or inheritance tax, we limit ourselves to this in this report.

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The effectiveness of donation campaigns: from contributor to director

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25 June 2020 – The society is changing rapidly and charity organisations have to move along to remain future-proof. The activities of charity organisations are under pressure and they have to deal with declining revenues. That’s why it is essential to look critically to the effectiveness of your donation campagins and the wishes and needs of your (potential) contributors. How can you spend your campaign money as effective as possible?

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How to ensure business continuity during and beyond Covid-19

18 June 2020 - Owners and managers of privately owned businesses are no strangers to overcoming challenges, but Covid-19 has created unprecedented issues that even the most experienced leaders are unsure how to handle. One of the most frequently asked questions in recent weeks has been, “What happens if I am suddenly unable to manage the business for a period of time? And how can I ensure business continuity during my absence?”

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The processing of income from inheritances

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26 June 2020 - The council for annual reporting (Raad voor de Jaarverslaggeving) has proposed to clarify at which moment the income from inheritances can be determined. According to the council for annual reporting this clarification is necessary because in practice there are different ways to cope with the time of processing and it sometimes involves high costs to determine the scale of inheritances.

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Tax controls and the premium discount

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25 June2020 - The Tax and Customs Administration checks employers on making a correct payroll tax return. As a result of the findings of the Tax Authorities during the audit, there are sometimes differences of opinion on a number of points. This can be discussed, but if there remains a difference of opinion and an additional assessment is imposed, objection will have to be lodged. In this contribution we give a top 10 of the topics that are corrected the most and we discuss in particular discussions that may arise about the premium discount.

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Practicle subsidy scheme: start application June 2020

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23 June 2020 - Are you guiding a pupil or student within your organization? Then you may qualify for the Practical Learning subsidy scheme. With this subsidy, the government encourages employers to offer practical and work-learning places. The maximum subsidy amount is € 2,700 per realized practical or work placement. Even if a student has stopped, you can request a contribution towards the guidance costs.

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Remote work: the benefits for employers

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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?

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Transitional compensation on business termination

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23 June 2020 - By the introduction of the Work and Security Act (Wwz) as of 1 July 2015, the whole of (employment law) the Netherlands has become acquainted with the transition payment. The bottom line is that the employer owes the employee compensation if the employment contract has come to an end on the employer's initiative or because of her seriously culpable act or omission. Until January 1, 2020, the condition was that the employment contract must have lasted at least 24 months, but from that date the transition payment is due from the first day of employment.

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Can a employee discontinue a pension scheme?

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23 June 2020 - In practice it still happens regularly that not all employees participate in the employee's pension scheme. The question is whether this can lead to damage for the employer in the future.

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Subsidy possibilities for social and technical innovation

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23 June 2020 - It is precisely during this period that it is important to look ahead and reduce costs where possible. Subsidies are ideal for this, whereby the SME Idea (stimulates more investment in training and development of current and future workers) and MIT R&D cooperation projects (cooperation with a technical innovation) can make a difference to deal with the crisis and sustainable growth. to realise.

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Your challenges during the coronacrisis

These are special times where we face major challenges. The impact of the coronavirus is significant and the situation is constantly changing. We will inform you about new developments and measures and are of course at your disposal to support you where necessary with your current challenges. Do you have questions? Please contact your trusted Mazars adviser or use the contact form.