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ARTICLE · 22 AUGUST 2023

Dutch Tax Authorities: Model Agreement Unrestricted Substitution Will Lose Its Validity

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Do you hire self-employed individuals with an agreement based on the Model agreement "unrestricted substitution"?

NetherlandsTax
Jan Bart Schober
Jan Bart Schober
Hans van Ruiten
Hans van Ruiten
Ralph Ferouge
Ralph Ferouge
Aleid Langevoord
Aleid Langevoord

Do you hire self-employed individuals with an agreement based on the Model agreement "unrestricted substitution"? If so, you should know that as of January 1, 2024, the Dutch Tax Authorities no longer provide certainty that work is being performed in the context of self-employment.

The approval granted by the Dutch Tax Authorities and the model agreements "unrestricted substitution", which are derived from it, will be withdrawn as of January 1, 2024. These model agreements allowed clients to contract with self-employed individuals without withholding payroll taxes. The reason for this withdrawal is the Deliveroo ruling (Supreme Court, March 24, 2023). The Dutch Tax Authorities announced this withdrawal on August 14th.

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