Dutch Tax Blog

Dutch Tax Blog

ZZP? Beware for your contracts!

General Dutch (Tax) NewsPosted by Mike de Gruijl Sat, September 03, 2016 14:50:08

Still lots of work to be done!
Contracts for self-employed workers, the replacement of the Declaration labor relationship (VAR), have been rejected nearly half of all times by the Dutch Tax Authorities.

That is what Eric Wiebes Secretary of state (Finance) let know after a WOB (public administration law) requested by "MKB belangen"

Since May 1 of this year, at the implementation of the Law Review deregulation of labor relations (DBA) The tax authorities received 4481 model agreements from freelancers. Of these, about half are still pending, 1,033 have been rejected.

In 370 cases, the rate model agreements freelancer contracts have been approved. In 814 of the cases, the application was demolished, Wiebes reports.

As of May 1, 2016, the Declaration labor relationship (VAR) for self-employed (freelancers) has been abolished. Until 1 May next year there is a transitional period in which the Tax Authorities emphasis on awareness and implementation.

The VAR was designed to determine whether companies should include payroll and pay tax on the income of self-employed workers.

These were people officially working as a freelancer but were actually employed by the employer. For the Tax Administration this was difficult to check. As of May, the DBA controls the relationship between client and freelancer.


MKB Belangen, an organization for ZZP'ers and smaller companies, three months after its introduction MKB Belangen calls it a "massacre".

"In July we have already concluded that the DBA has failed. But the figures that have now come out scare us enormously," announces MKB Belangen's director Adrienne van Veen.

11 weeks
It also turns out form the requested documents that the review time toke an average time of 11 weeks. This is way much longer than the 6 weeks the Tax Authorities aimed at.

A spokeswoman for Wiebe calls the criticism of Van Veen nonsense. "There is absolutely no massacre going on right now. At this moment matters are being revealed where the question is whether a person is self-employed or is working on a permanent (employed) basis. This is exactly what the Act DBA is meant for," said the spokeswoman.

Wiebe is therefore just the next few months with the pulse of industry associations Act DBA, while keeping a close finger.

Good advice needed
Because of the above mentioned matters it is always wise to consult an expert to see wether your contracts are DBA proof as a ZZP'er or small business. This can help you avoiding repairing contracts which are made already and most of all safe you lots of money and frustration.

Tax & Service Solutions is your partner when it comes to all tax matters and helps you making the right choices and contracts. More info can be found at https://www.tssolutions.nl

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