Nederlands – Pagina 45

EFAA Leadership’s Activities

EFRAG General Assembly Meeting, 15 February 2022
Salvador Marin, EFAA President, joined this teleconference call to approve the appointment of the EFRAG Administrative Board member on the civil society organisations’ seat and appointment of the President and Vice- President of the EFRAG Administrative Board

II International Meeting of Accounting Economists, 17-18 February 2022
As part of the conference Salvador Marín, Esther Ortiz and Paul Thompson participated in the roundtable, co-hosted with EFAA, “Towards non-financial information or sustainability standards in Europe”. Over 200 delegates attended online. Elena Arveras from DG FISMA and Patrick de Cambourg, chair of the EFRAG PTF-ESRS, presented alongside Salvador, Esther, and Paul.

Meetings with other stakeholders and representatives of EU institutions also took place.

For more information: Please contact Salvador Marín

IFAC Welcomes Commission Efforts to Enhance Corporate Reporting

In its response to the European Commission (EC) consultation Strengthening of the Quality of Corporate Reporting and its Enforcement the International Federation of Accountants (IFAC) has welcomed the wide focus on corporate governance, statutory audit, and supervisory aspects of the ecosystem that delivers relevant, reliable, and comparable information to stakeholders. As the voice of the global accountancy profession, IFAC says that it understands the crucial role that auditors, as well as professional accountants more broadly, play in high-quality corporate reporting but stress that “no matter how skilled or well-resourced, auditors alone cannot overcome significant shortcomings in other key areas of the reporting ecosystem—especially the role of directors, audit committees, and those charged with governance. IFAC also believes audit firms are best placed to provide not only audits of financial statements but also assurance on sustainability disclosures. In the last issue we reported that EFAA has responded to the consultation. EFAA enthusiastically welcomes the initiative and the all-encompassing approach that captures the entire corporate reporting ecosystem.

For more information: Please contact the Secretariat

Sustainability Reporting and Assurance Update

Global

On 24 February, IFAC has published a brief call to action today, explained in this LinkedIn article by Kevin Dancey, IFAC CEO, spelling out Next Steps for the Accountancy Profession so as help the profession lead on sustainability with a consistent voice. Whether working in public practice, within companies, or in the public sector, IFAC says professional accountancy organizations (PAOs) and professional accountants must: support the ISSB by contributing to its standard-setting work and advocating to local policymakers; and position our profession for success by making the case with our membership, within firms, to our clients, and to policymakers that our profession—with its global reach, public interest mandate, skills and competencies, ethical core, and regulatory oversight—is best positioned to provide sustainability services and assurance.

In this Reuters article Huw Jones looks at the intersection of sustainability and audit/assurance – and includes the International Auditing and Assurance Standards Board (IAASB) next steps in the space, and how often the ISAE 3000 standard is issued for sustainability reporting assurance.

With effect from 31 January 2022, the Climate Disclosure Standards Board (CDSB) has been fully integrated into the International Financial Reporting Standards (IFRS) Foundation. The CDSB is now closed. Read more here. On 9 February 2022, the UK Financial Reporting Council (FRC) published their preliminary comments on the prototype standards developed by the Technical Readiness Working Group. The FRC strongly supports the development of global sustainability reporting standards and the UK adoption of those standards. Read more here.

Europe

On 18 February 2022, the European Financial Reporting Advisory Group (EFRAG) General Assembly, which includes EFAA as a member, approved the admission of Eurosif and completed the composition of the EFRAG Administrative Board. Read the complete press release here. On 10 February 2022, EFRAG closed its call for candidates for its Sustainability Reporting Board which will be responsible for all sustainability reporting positions of EFRAG including technical advice to the EC on draft EU Sustainability Reporting Standards and amendments to Standards. The EFRAG call for candidates for both the chair (PDF version attached) and the members (PDF version attached) of its Sustainability Reporting Technical Expert Group (TEG) are still open – the deadline is 28 February 2022.

On 7 February, the EP Economic and Monetary Affairs (ECON) committee met and discussed the amendments to its draft opinion on the Corporate Sustainability Reporting Directive (CSRD). ECON coordinators expressed their wish to have an exchange of views with both the candidates for the position of Chair of the EFRAG Financial Reporting Board as well as the Chair of the Sustainability Reporting Board. The discussion focused on the scope of the proposal (e.g. inclusion of high risk sectors in the scope), EFRAG structure and involvement of civil societies, etc.. ECON vote is foreseen on 28 February. The leading committee is the Legal Affairs committee (JURI) and it is expected to vote on 14-15 March.

On 24 February, the Council adopted its position on the corporate sustainability reporting directive (CSRD). The Council amended the scope proposed by the European Commission in order to ensure that reporting requirements are not too burdensome for listed SMEs and that they have sufficient time to adapt to the new rules. Read more here.

SMEunited continue to publicly express reservations on the proposed CSRD. On 11 February 2022, Luc Hendrickx, during the virtual meeting of the SME-Intergroup of the European Parliament organised on “Sustainability reporting – should new rules cover SMEs?” and hosted by MEP Angelika Winzig, said that CSRD fails to fulfil its claimed objectives. Then, on 16 February 2022, SMEunited issued a press release arguing that the taxonomy for sustainable finance and sustainability reporting should help SMEs make their business more sustainable and master the green transition. The press release cited the fact that the European Banking Federation and the UN Environment Programme Finance Initiative included this issue in their new report.

On 23 February, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. We will monitor this proposal. Read more here.

For more information: Please contact the Paul Thompson

Other Developments in International Standard Setting

Audit, Assurance and Quality Management

The International Auditing and Assurance Standards Board (IAASB) has released First-time Implementation Guide for ISA 220, Quality Management for an Audit of Financial Statements. The guide will help stakeholders understand the standard and properly implement its requirements as intended. Alongside the previously released implementation guides for International Standard on Quality Management (ISQM) 1 and 2, the new Guide will help stakeholders implement the IAASB’s suite of quality management standards. The suite of standards was released in December 2020 and come into effect on 15 December 2022. The IAASB encourages all practitioners to plan early for appropriate implementation, given the potential impact of the changes to firms’ quality management systems. Read more here. SMPs grappling with ISQM implementation may wish to take a look at ICAEW’s Quality Management website hub which hosts lots of insightful articles and resources to help you on your quality management journey.

Ethics

IESBA has released for public comment proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards). The Exposure Draft Proposed Technology-related Revisions to the Code seeks to enhance the Code’s robustness and expand its relevance in an environment being reshaped by rapid technological advancements. The proposed amendments will guide the ethical mindset and behavior of professional accountants in business and in public practice as they deal with changes brought by technology in their work processes and the content of the services they provide. The IESBA invites all stakeholders to comment on the Exposure Draft by visiting the IESBA website. Comments are requested by 20 June 2022.

Reporting

On 17 February 2022, the Trustees of the IFRS Foundation invited nominations of suitable candidates for membership of the SME Implementation Group. Paul Thompson’s term as a SMEIG member ends this June.

For more information: Please contact Paul Thompson

Guidance for SMPs – Practice Transformation

EFAA has a library of resources, regularly updated, to help SMPs become sustainable here. EFAA also has a specially curated list of free guidance here to help SMPs emerge from the pandemic stronger and smarter.

IFAC has launched a new podcast series, “The Fast Future with IFAC,” that highlights innovative SMPs around the world. The first episode, with Australian accountant and Chartered Accountants Australia and New Zealand member Amela Kmetas, is available here.

For more information: Please contact Paul Thompson

Fostering Taxpayer Education to Enhance Public Trust in Tax and Help Achieve SDGs

On 8 February 2022 Paul Thompson along with over 1,200 others from over 110 countries participated in this online event hosted by ACCA, IFAC and the OECD. A short summary and video of the event here. Many SMPs already help business and personal clients build their financial and tax literacy.

For more information: Please contact Paul Thompson

Hoe kan u dat op een andere manier te weten komen? Heel eenvoudig: u kan dat zien in eStox, het elektronisch aandeelhoudersregister gemaakt door ITAA in samenwerking met FedNot. Hoe? Naast de naam van uw cliënt in het overzicht van de aandeelhoudersregisters komt een rode bol te staan. Er is immers een permanente link tussen het aandeelhoudersregister en het UBO-register. Die link werkt in beide richtingen.

Als u met eStox werkt, dan is uw eerste pagina een overzicht van de vennootschappen.

Een rode bol in uw vennootschapsoverzicht wijst op een ontbrekende info
of op een wijziging in het UBO-register

Zoals u op bovenstaand voorbeeld kan zien, heeft één vennootschap een rode bol.

De oorzaak is ofwel:

De cliënt heeft een wijziging aangebracht zonder dit ook in het aandeelhoudersregister te veranderen;
Of er ontbreken gegevens om een juiste doorsturing te doen vanuit het aandeelhoudersregister naar het UBO-register.

Door naar de vennootschap zelf door te klikken en vervolgens op het symbool ‘UBO’ (linkse kolom onderaan), krijgt u alle nodige uitleg om dit probleem te analyseren.

Dus nog een reden om eStox te gebruiken. Het ITAA helpt zo elk kantoor in een goed beheer van zijn UBO-registers. Het is de enige manier om een permanent correct overzicht te houden op al uw UBO-registers.

Veel succes

In het Belgisch Staatsblad van 14 februari 2022 is het nieuwe koninklijk besluit van 6 februari 2022 tot wijziging van het KB/WIB 92, op het stuk van de voordelen van alle aard in geval van toekenning van een renteloze lening of een lening tegen verminderde rentevoet verschenen.

In dit koninklijk besluit worden de referentievoeten op renteloze leningen die vanaf 1 januari 2021 wordt toegekend door een werkgever of onderneming aan een personeelslid of aan een bestuurder. Op basis hiervan kunnen de fiscale fiches en de samenvattende opgaven ad-hoc worden opgesteld en ingevuld.

Een overzicht van de wijzigingen die aangebracht worden aan artikel 18, §3 van het KB/WIB 92, dat van toepassing is op de voordelen van alle aard toegekend vanaf 1 januari 2021, vindt u dus in het koninklijk besluit van 6 februari 2022.

Bron: Belgisch Staatsblad van 14 februari 2022

Omdat heel wat leden bezorgd waren over de onderhoudswerkzaamheden in de verschillende e-serviceplatformen, hebben het ITAA en de FOD Financiën deze in overleg gepland voor het komende jaar 2022.

Hiermee willen we vooral ertoe komen dat de onderhoudsmomenten niet gepland worden tijdens een piekperiode waarin de e-services het meest worden gebruikt door de leden.

Eerstvolgend onderhoudsmoment e-services: 26 en 27 februari

De momenten worden als volgt vastgelegd:

26 en 27 februari
12 en 13 maart
4 en 5 juni
10 en 11 september

Tijdens deze momenten worden de e-serviceplatformen (gedeeltelijk) buiten gebruik gezet.

Het ITAA hoopt op die manier onze leden te helpen in de organisatie van de kantoren opdat dode of drukke momenten zouden worden vermeden.

Mochten er alsnog opmerkingen zijn, neem dan gerust contact op met de servicedesk.

Bron: Planning van onderhoudswerkzaamheden | FOD Financiën (belgium.be)

PHILIPPE ARRAOU PARTICIPATES TO THE FRENCH PRESIDENCY’S CONFERENCE ON E-INVOICING

On Thursday 10 February, ETAF President, Philippe Arraou, participated to a ministerial conference on electronical invoicing, organized by the French Presidency of the EU Council. Participants discussed the upcoming French reform of e-invoicing, which will start applying to large companies on 1 July 2024 and expand progressively to all companies in 2026 as well as the existing systems in Italy, Spain and Portugal. During the conference, Maria Elena Scoppio, Director for ‘Indirect Taxation and Tax Administration’ in the European Commission recalled that the Commission is working on a package on VAT in the digital age, which could be adopted by the end of October 2022. The Commission is looking at the best options to propose to Member States while recognizing the need for flexibility due to national particularities, she said. For his part, Philippe Arraou regretted the lack of political will from Member States to advance together at EU level on e-invoicing.

THE COMMISSION PROPOSES TO EXTEND UNTIL 2025 TWO VAT ANTI-FRAUD MEASURES

The Commission published on Thursday 10 February a proposal for a Directive extending until the end of 2025 the application period for two anti-fraud measures contained in the 2006 VAT Directive: – the possibility for Member States to apply the Reverse Charge Mechanism to combat existing fraud in supplies of goods and services and; – the possibility to use the Quick Reaction Mechanism to combat fraud via the application of the reverse charge mechanism in very specific cases. Both articles have been successively extended until 30 June 2022 in order to coincide with the initially foreseen date on which the definitive VAT system would enter into force. However, as negotiations on this file in the EU Council are blocked, the Commission believes it is appropriate to prolong these measures until the end of 2025. Should the definitive VAT system or the future proposal on VAT in the digital age (currently foreseen for 2022) enters into force before 2025, Articles 199a and 199b would be amended. But if this is not the case, a further extension of both articles could be considered, the Commission adds. Interested parties can submit their feedback on the proposal here until 7 April.

TEN THIRD COUNTRIES TO JOIN THE EU GREY LIST FOR TAX PURPOSES

EU Member States’ ambassadors approved on Wednesday 9 February a revision of the EU black and grey lists of tax havens. According to a draft, ten new countries will enter the grey list of jurisdictions with tax risks but which have committed themselves to take corrective measures: Russia, Belize, Israel, Tunisia, Vietnam, the Bahamas, Bermuda, Montserrat, the British Virgin Islands and the Turks and Caicos Islands. However, the EU blacklist of jurisdictions that are uncooperative on tax matters will remain unchanged with American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, the US Virgin Islands and Vanuatu. As expected, Turkey will once again escape the blacklist and remain on the grey one. The revision of the two lists will be officially adopted on 24 February.

STAKEHOLDERS DISCUSS THE IMPORTANCE OF TAXPAYER EDUCATION

Several stakeholders discussed on Tuesday 8 February how to foster taxpayer education to enhance public trust in tax during an online conference organized by ACCA and IFAC, in collaboration with the OECD. There are number of ways in which citizens can gain knowledge and confidence in the tax system, such as education of taxpayers about the tax system, providing taxpayers with justifications for specific changes in tax law or reducing complexity, Helen Brand, Chief Executive at ACCA, said. For the occasion, Grace Perez-Navarro, Deputy Director of the OECD’s Centre for Tax Policy and Administration presented a recent report from the OECD on taxpayer education. Agnija Rasa, Deputy head of unit Management of programmes and EU training at the DG TAXUD of the European Commission, described the Customs and Tax EU Learning portal and the newly launched TAXEDU portal as good tools to improve taxpayer education. MEP Victor Negrescu (S&D, Romania) said that we need a genuine strategy for tax education and a learning framework at EU level. He suggested to set up a stakeholder’s group to continue exchanging on these issues and take a leader role in promoting tax education.

A DIGITAL EURO PROPOSAL TO BE PRESENTED IN EARLY 2023

The European Commission is reportedly planning to present a proposal for a digital euro in early 2023. EU Commissioner for Finances Mairead McGuinness made the announcement on Wednesday 9 February at a conference organized by Afore Consulting. The proposal should serve as a legal basis for the European Central Bank’s (ECB) ongoing technical work on a digital euro. The ECB is currently carrying out experiments and expects to start working on a prototype at the end of 2023. The European Commission should launch a public consultation on a digital euro in the coming weeks, followed by an impact assessment to examine what safeguards are needed to prevent the initiative from destabilizing the financial system.

OECD STICKING TO THE GLOBAL TAX DEAL TIMELINE

OECD Secretary-General Mathias Cormann reportedly said that the timeline set for the implementation of Pillar I and Pillar II of the global tax deal is fixed and that he expects all the jurisdictions to fulfil their commitments, during a conference hosted by the Washington International Trade Association on Monday 31 January. Difficulties in the legislative process in the United States have indeed arisen while some concerns have also emerged among EU Finance ministers about the timeline. “We are working to support those who have agreed in implementing that deal, that is in the U.S. and all around the world,” Mr Cormann assured. He also praised progress made in the implementation of Pillar II in the European Union, United Kingdom, Switzerland and other jurisdictions.

OECD LAUNCHES PUBLIC CONSULTATION ON A FIRST BUILDING BLOCK UNDER PILLAR ONE

The OECD/G20 Inclusive Framework on BEPS launched on Friday 4 February a public consultation on the draft rules for Nexus and Revenue Sourcing under Pillar One of the OECD Tax Deal. For Amount A of Pillar One, the public consultation will occur in stages, with the release of Secretariat working documents on each building block to obtain feedback quickly and before the work is finalised, the Inclusive Framework explains in a press release. “This approach, rather than waiting for a comprehensive document to be ready, will allow work to continue in parallel, in order to remain within the political timetable agreed in October 2021”, it says. For Amount B of Pillar One, a public consultation document will be issued in mid-2022. Interested parties are invited to send their written comments no later than 18 February 2022.

EU IS PREPARING THE NEXT UPDATE OF ITS BLACKLIST OF TAX HAVENS

The EU is preparing the February update of its black and grey lists of tax havens. Benjamin Angel, the Director for direct taxation at the European Commission, said on Tuesday 1 February during a hearing in the subcommittee of the European Parliament on tax matters (FISC) that “many countries” will enter the grey list of jurisdictions with tax risks but which have committed themselves to take corrective measures, due to new criteria such as the implementation of the country-by-country reporting minimum standard. According to a draft text, Russia could reportedly enter for the first time the grey list. Although Turkey has still not met all the requirements set by the Ecofin Council in February 2021, the country is likely to escape once again the blacklist of non-cooperative jurisdictions in tax matters. Since the Ecofin Council only meets informally in February, the revision of the list is expected to be adopted by the Competitiveness Council on 24 February.

MEPS MAKE RECOMMENDATIONS FOR FAIRER AND SIMPLER TAXATION

MEPs from the Economic and monetary Affairs (ECON) committee of the European Parliament adopted on Wednesday 2 February an own initiative report, drafted by the Czech MEP Luděk Niedermayer (EPP), urging the Commission to come forward with proposals to better fight tax evasion and avoidance as well as to facilitate tax compliance requirements, especially for SMEs. The report calls on the Commission to propose ways to address the remaining gaps in the existing directive on tax dispute resolution, including also to address changes in the post-Covid economy such as a move to remote and mobile working which has increased the risk of double taxation. According to MEPs, the Commission should issue guidelines on tax incentives that are not distortive for the single market. The report also says that strong anti-avoidance clauses should be introduced into the future Debt Equity Bias Reduction Allowance (DEBRA) proposal and makes specific recommendations to this effect.

EUROPEAN COURT OF AUDITORS LOOKS AT TAX EXEMPTIONS FOR FOSSIL FUELS

The European Court of Auditors (ECA) found that more polluting energy sources may get a tax advantage compared with other sources with better carbon efficiency, in a report published on Monday 31 January. Although some Member States have committed to phasing them out, annual fossil fuel subsidies have remained relatively stable over the past decade at around €56 billion, according to the report. Two thirds of these subsidies took the form of tax exemptions or reductions. Fifteen states have subsidised fossil fuels more than renewables: Finland, Ireland, Cyprus, Belgium, France, Greece, Romania, Lithuania, Bulgaria, Sweden, Hungary, Poland, Slovakia, Slovenia and Latvia. This situation could change with the 2021 proposal to revise the Energy Taxation Directive, where the Commission proposed to abolish national exemptions for polluting fuels and to end tax breaks for fossil fuels in energy-intensive industries.

BELGIUM TO CUT VAT ON ELECTRICITY IN RESPONSE TO ENERGY CRISIS

Belgium has followed other EU member states in cutting VAT on electricity and providing subsidies to households to combat rising energy prices in the EU, the Belgian Prime Minister Alexander De Croo announced on Tuesday 1 February. The Belgian government decided to temporarily reduce VAT on electricity from 21% to 6% from 1 March until 1 July, to give all households a one-time electricity bill discount of €100 and to get an extension of a social tariff from 31 March until then end of June for low-income families. These new measures are expected to cost €1.1 billion.

OECD Launches Public Consultation on Pillar 1 Draft Rules for Nexus & Revenue Sourcing

On 4 February, the OECD launched a public consultation concerning Draft Rules for Nexus and Revenue Sourcing from the Pillar 1 solution to address the tax challenges arising from digitalisation and globalisation of the economy. This consultation concerns Amount A of Pillar 1. The OECD states that consultations concerning Pillar 1 will occur in stages by releasing Secretariat working documents on each building block to obtain feedback quickly and before the work is finalised.

The revenue sourcing rules will allow in-scope MNEs to identify the relevant market jurisdictions from which revenue is derived, and to apply the revenue-based allocation key. Under the OECD agreement reached in October 2021, revenue is sourced to the end market jurisdictions where goods or services are used or consumed. The consultation document notes that “input will be most helpful where it explains the additional guidance that would be needed to apply the rules to the circumstances of a particular type of business, as well as input on whether anything is missing or incomplete in the rules”.

The public consultation will run for only two weeks. Those who wish to provide feedback can submit comments until 18 February electronically in Word format by email to , addressed to: Tax Treaties, Transfer Pricing and Financial Transactions Division OECD/CTPA.

EU Parliament Subcommittee on Tax Matters to Review EU Energy Tax Audit

The European Parliament’s Subcommittee on Tax Matters will review the European Court of Auditors report on energy taxation, carbon pricing and energy subsidies at their upcoming meeting on 10 February 2022. During this meeting, the Member of the European Court of Auditors responsible for the review, Viorel Stefan, will give a presentation on the report.

The report published on 31 January assesses whether existing energy taxes, carbon pricing and energy subsidies within the EU assist in achieving EU climate goals. The auditors examined the Energy Taxation Directive, existing Emissions Trading System and the proposals of the Commission to update this legislation, as well current energy taxation in the Member States. In addition, the report reviews how carbon pricing instruments and energy subsidies incentivise climate action.

The report finds that: “under the current Energy Taxation Directive, more polluting sources of energy may have a tax advantage compared to more carbon-efficient ones: for instance, coal is taxed less than natural gas, and some fossil fuels are taxed significantly less than electricity. Moreover, while a majority of Member States impose high taxes on fuels, several others keep taxes close to the minimum established by the Directive, and this may distort the internal market. Low carbon prices and low energy taxes on fossil fuels increase the relative cost of greener technologies and delay the energy transition. The auditors note that while some energy subsidies can be used to move towards a less carbon-intensive economy, fossil-fuel subsidies hinder an efficient energy transition. Overall, Member States’ subsidies for fossil fuels amount to over €55 billion per year, and fifteen Member States spend more on fossil-fuel subsidies than on renewable energy subsidies. Phasing out fossil-fuel subsidies by 2025, a goal which the EU and its Member States have committed to, will be a challenging social and economic transition.”

Member States Push to Delay EU Pillar II Implementing Directive

Low tax jurisdictions in the EU are urging other Member States in the EU to delay the implementation date for the European Commission proposal for an EU directive on global minimum level of taxation for multinational groups, published just prior to Christmas. Malta and Estonia have expressed reservations about the Directive, and Malta is reportedly lobbying to delay any introduction of the new rules until the beginning of 2025, rather than 2023, as is presently planned under the Directive.

On 18 January 2022, EU Finance Ministers held their first discussions concerning the Directive. Estonia’s Minister of Finance Keit Pentus-Rosimannus maintained certain reservations, contending the EU proposal goes beyond the OECD agreed rules, to the extent it extends to domestic companies. She also urged caution about the speedy adoption of Pillar 2 without concurrent adoption of Pillar 1.

The French Presidency of the Council of the EU has set out as its priority adoption of this directive in first half of 2022. The Directive intends to implement the OECD Pillar 2 agreement into the EU legal order, and will only become EU law with unanimous vote of all Member states.

OECD Tax Talks: 21 February 2022

The latest OECD Tax Talks edition will be held online on Monday 21 February from 15:30-16:30 CET, in the format of a 45-minute presentation, followed by a 10-15 minute Q&A. The Tax Talks will focus on recent and upcoming developments in the OECD’s international tax agenda, and it is expected that officials from the OECD Centre for Tax Policy and Administration will deliver updates on the state of play regarding the tax challenges of the digitalisation of the economy.

Registration is open via Zoom on the following link.

Global Forum Publishes 2022 Capacity Building Report

The OECD’s Global Forum has published its 2022 Capacity Building Report, celebrating the 10th anniversary of the Global Forum and reflecting on 10 years of capacity building programme and its achievements. The work of the Global Forum is key in aiding developing countries with tax evasion and other illicit financial flows.

Since its inception in 2011, the Global Forum has trained over 22,000 officials, including over 850 African officials through the “Train the Trainer” pilot programme, launched in 2021 under the umbrella of the Africa Initiative, published six news toolkits to provide guidance on effectively implementing standards on transparency and exchange of information, and provided five e-learning courses since 2019, which have been completed by over 5 200 officials.

66 developing jurisdictions have also joined the Convention on Mutual Administrative Assistance in Tax Matters, with most developing countries have satisfactorily implemented the EOIR standard. In addition, 36 of the 108 jurisdictions committed to implement the AEOI standard by 2021 are developing jurisdictions and 12 additional developing countries are committed to start exchanging by 2022-24. The Global Forum recently published a new strategy to accompany and encourage these positive developments.

Feature story

Accountancy Europe responds to the Commission’s consultation on corporate reporting and call for evidence

We commend the European Commission (EC) for its initiative and adopting a holistic approach to the three pillars of corporate reporting: corporate governance & reporting, statutory audit and their supervision.

Our profession is open-minded to change and ready to contribute to the EC’s efforts to enhance the corporate reporting ecosystem. We propose several solutions below, and in more detail in our consultation response (the deadline to respond is extended to 18 February):

the overall framework should become more coherent
integrating financial and sustainability reporting is crucial. This, supported by the auditor’s involvement in both, provides a more accurate picture of a company
we support developing quality indicators for corporate reporting, audit and supervision
robust corporate governance and reporting should underpin enhancing the auditor’s role in internal controls (including on fraud and going concern) and more informative audit reports
all public interest entities (PIEs) should have a separate audit committee
we would welcome further simplification and harmonisation of the audit rules across Europe, including removing Member State options
we welcome the EC looking into ways to increase choice and capacity in the PIE audit market. Further evidence is needed on how any measure, such as joint audit, would impact audit quality
we see merit in harmonising reporting and audit supervisors’ policies & activities and enhancing the transparency of their work
we support robust supervision and regulators at EU and national level
the supervisory framework should build an environment that fosters learning and development for companies and auditors

Accountancy Europe responds to the IAASB’s proposed auditing standard for less complex entities

Our response to the exposure draft on the proposed International Standard on Auditing of Financial Statements of Less Complex Entities (ISA for LCE):

presents overall support for the initiative, noting that there is an urgent need for a global LCE auditing standard
makes specific recommendations to improve and simplify the proposed standard
encourages the International Auditing and Assurance Standards Board (IAASB) to engage with national standard setters, regulators and audit oversight bodies
reminds of the importance of ensuring the ISAs’ scalability

Invitations for application to the IAASB and IESBA

The two invitations for application to the IAASB and the International Ethics Standards Board for Accountants (IESBA) are open to all individuals, either nominated by organisations or applications from individuals on their own behalf. Interested organisations, such as those representing investors and audit committees, regulatory bodies, national standard setters, accounting and audit firms, professional accounting organisations etc., may also nominate candidates.

The application period is open until 30 March 2022. Successful candidates will commence their membership on 1 January 2023.

IAASB responds to the high demand for assurance engagements on sustainability and ESG reporting

The IAASB expects the drive for added corporate reporting and disclosure on sustainability and climate-related information only to accelerate. As with financial reporting, the IAASB believes that market participants are best served when financial and other reported information benefits from external assurance.

Therefore, to build on its work, the IAASB agreed to dedicate capacity and resources to the assurance of sustainability/environmental, social, and governance (ESG) reporting. Information gathering and research activities will determine future IAASB action and initial consultations, which could lead to:

developing new subject-matter specific standard(s) that build on and supplement ISAE 3000 (Revised)
targeted enhancements to ISAE 3000 (Revised)
other related actions that are necessary in the public interest. For example, revising existing guidance or developing new guidance

Voor wie is dit bericht belangrijk?

Voor inwoners van België die een aanvullend pensioen (2^de pijler) ontvangen uit Nederland ter zake van een vroegere dienstbetrekking

Belgische belastingheffing?

In het verleden is naar aanleiding van een aantal uitspraken van Belgische rechters onduidelijkheid ontstaan over de vraag of uit Nederland afkomstige collectieve aanvullende pensioenen (periodieke uitkeringen), met name het deel opgebouwd vóór 2004, in België als een pensioen wordt aangemerkt en belastbaar is in de personenbelasting tegen het progressief tarief.

Om elke twijfel hierover uit te sluiten, is de Belgische wetgeving op dit punt verduidelijkt (zie artikel 28 van de Wet van 21 januari 2022 die is gepubliceerd in het Belgisch Staatsblad van 28 januari 2022). Hiermee wordt ook aangesloten bij de positie die de Belgische belastingadministratie op dit vlak steeds heeft ingenomen.

Concreet heeft dit tot gevolg dat periodieke uitkeringen van collectieve aanvullende pensioentoezeggingen (2^de pijler) afkomstig uit Nederland, waarvan de opbouw aanleiding heeft gegeven tot fiscale faciliëring, éénduidig als aanvullend pensioen in de zin van artikel 34 van het Wetboek van Inkomstenbelastingen 1992 (WIB 92) worden aangemerkt. Dergelijke pensioenuitkeringen zijn dus onderworpen aan het progressief tarief van de personenbelasting.

Tot slot wordt hiermee ook elke onduidelijkheid weggenomen over welke staat, België of Nederland, deze uitkeringen mag belasten. België is volgens het bilateraal belastingverdrag bevoegd om deze uitkeringen te belasten. Aangezien deze pensioenen in België tegen het progressief tarief worden belast, dient Nederland zich te onthouden van belastingheffing.

Wat moet u doen als u wordt geconfronteerd met dubbele belasting?

Voor pensioenuitkeringen ontvangen gedurende het kalenderjaar 2021 (aanslagjaar 2022):

Het kan zijn dat u voor het kalenderjaar 2021 op uw Nederlands pensioen belasting betaald hebt in Nederland. Om te voorkomen dat u in twee landen belasting betaalt, kunt u de eventueel ingehouden Nederlandse loonbelasting voor het jaar 2021 via een Nederlandse aangifte inkomstenbelasting terugvragen. Dat kan vanaf 1 maart 2022. De Nederlandse aangifte als buitenlands belastingplichtige (zoals een inwoner van België) kunt u doen met behulp van de website van de Nederlandse Belastingdienst. (Belastingdienst Nederland – wonen en werken buiten Nederland)

Voor pensioenuitkeringen ontvangen gedurende het kalenderjaar 2022 (aanslagjaar 2023):

Het kan zijn dat tijdens de eerste maanden van 2022 op uw Nederlands pensioen Nederlandse loonheffing werd ingehouden. Om te voorkomen dat u in twee landen belasting betaalt, kunt u de eventueel ingehouden Nederlandse loonbelasting over het jaar 2022 via een Nederlandse aangifte inkomstenbelasting terugvragen. Dat kan vanaf 1 maart 2023. De Nederlandse aangifte als buitenlands belastingplichtige (zoals een inwoner van België) kunt u doen met behulp van de website van de Nederlandse Belastingdienst. (Belastingdienst Nederland – wonen en werken buiten Nederland)

Hier kunt u ook voor het belastingjaar 2022 al een voorlopige aanslag 2022 aanvragen. U kunt dan de ingehouden loonbelasting al eerder terugvragen. Houdt u er rekening mee dat u dan in 2023 nog aangifte moet doen over 2022.

Voor toekomstige pensioenuitkeringen uit Nederland:

Om de inhouding van loonbelasting op uw toekomstige pensioenuitkeringen uit Nederland stop te zetten, moet u een aanvraag Vrijstelling van loonbelasting/premie volksverzekeringen doen. De Nederlandse Belastingdienst beoordeelt dan uw recht op vrijstelling van de verder in te houden loonbelasting. Hoe u dit kunt doen vindt u op de website van de Nederlandse Belastingdienst. (Belastingdienst Nederland – vrijstelling inhouding loonheffing)

Hebt u nog vragen over deze mededeling? Gelieve dan contact op te nemen met

Vanaf nu kunt u uw fiscale fiches voor inkomstenjaar 2021 online indienen via Belcotax-on-web.

Fiche / Attest	Indieningstermijn
Fiches 281.01	ten laatste op 28 februari
Fiches 281.10 tot 281.30 (uitgezonderd 281.25)	ten laatste op 28 februari
Fiches 281.60 tot 281.71	ten laatste op 28 februari
Fiches 281.80 tot 281.82	ten laatste op 28 februari
Fiches 281.86	ten laatste op 28 februari
Fiches 281.00, 281.49, 281.72, 281.77 en 281.79	ten laatste op 30 maart
Fiches 281.83 tot 281.85	ten laatste op 30 maart
Fiches 281.87 en 281.88	ten laatste op 30 maart
Fiches 281.48 (die de opgave 325.48 vormen)	ten laatste op 31 maart
Fiches 281.40 en 281.45	ten laatste op 30 april
Fiches 281.50, 281.90, 281.93 en 281.99	ten laatste op 29 juni

Indien deze datum overschreden wordt, wordt het bestand aanzien als laattijdig op fiscaal vlak.

Opgelet!

Geen enkel bestand, zelfs een verbeterend, wordt nog geaccepteerd na 30 september van het derde jaar volgend op het jaar van de inkomsten.

Bijvoorbeeld: fiches betreffende het jaar van inkomsten 2021 worden niet meer geaccepteerd na 30 september 2024.

Als u toch nog nieuwe of verbeterende fiches zou moeten opmaken kan dat enkel via een specifieke procedure buiten Belcotax-on-web.

Daarvoor dient u contact op te nemen met het ‘Centrum KMO Specifieke Materies – bedrijfsvoorheffing’ waaronder de maatschappelijke zetel van uw onderneming valt (kijk in de kantorengids: ‘Professioneel’ > ‘Aangifte’ > ‘Aangifte bedrijfsvoorheffing – vragen’ > gemeente waarin de maatschappelijke zetel van uw onderneming gevestigd is).