'Wet DBA' Model Agreements With Tax And Custom Administration No Longer Valid

The model contracts approved by the tax authorities that allow independent contractors to contract with clients without being a taxable employment relationship will lose their validity this year. The Social and Economic Council (SER) has further issued advice to reduce tax facilities for the self-employed entrepreneurs in order to discourage self-employment.

In the recent weeks the discussion in the media has been high again about the position of self-employed persons.

In the SER (Social Economic Council) advisory report that appeared this week, self-employed workers below an hourly rate of € 30-35. The self-employed a legal presumption of employment will arise when hiring deduction for IB entrepreneurs (sole proprietorship) should lapse in the SER proposals. This seems to lead to the necessary concern among self-employed persons and their clients. Another important point that contributes to this commotion is that also the model agreements approved by the tax