Wbtr: New rules for foundations and associations as of July 1st, 2021

Op 1 juli 2021 treden er aanvullingen op de Wet bestuur en toezicht rechtspersonen (Wbtr) in werking. Hiermee worden de regels voor het bestuur en toezicht van stichtingen en verenigingen gelijk getrokken met die van nv’s en bv’s.De wijzigingen in de Wbtr hebben tot gevolg dat er strengere regels...

Governance Code Culture (GCC)

In 2006 a Governance code culture was created for the cultural sector. The purpose? Offering a  normative framework for proper management and supervision in cultural organization*. The role of the code has increased in the last few years and is therefore much more important in management. The most...

Succession in the family business

Entrepreneurs often do not arrange the succession in their family business properly. A good preparation is necessary to avoid arguments and misunderstandings and it ensures the continuation of the enterprise.

Proper management: true separation of functions (Administrative Organisation) for small organisation

According to work group Governance code culture the management is responsible for the financial policy and risk management, which is achieved through solid internal procedures and external reporting. Although everyone agrees that the separation of functions is important, there are several...

Voluntary disclosure regulation eased until the 1st of July 2014

Eased Voluntary disclosure regulation Tax evaders can use the eased voluntary tax regulation until the 1st of July 2014. Those who reports themselves in time at the tax authorities do not need to pay a fine.

The Netherlands a pass-through country

At present The Netherlands is commonly known as a tax haven. The Centraal Plan Bureau (CPB) however, labels The Netherlands as a pass-through country. Why is Holland fiscally so appealing?

CPB over Self-employed tax deduction: leads to lower entrepreneurial growth

The Centraal Plan Bureau (CPB) has voiced criticism on the self-employed tax deduction in its current form. In the CPB Policy letter, the CPB has investigated both the self-employed tax deduction and the SME-profit exemption for economic justification.

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