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ARTICLE · 11 NOVEMBER 2024

Update schijnzelfstandigheid en fiscaliteit

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Schijnzelfstandigheid kan resulteren in serieuze fiscale gevolgen voor bedrijven en organisaties die een zzp'er inhuren.

NetherlandsTax
Peter Van Dijk
Peter Van Dijk
IJsbrand Uljée
IJsbrand Uljée
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Schijnzelfstandigheid kan resulteren in serieuze fiscale gevolgen voor bedrijven en organisaties die een zzp'er inhuren. Schijnzelfstandigheid is een situatie waarin een opdrachtgever iemand inhuurt die op papier als zelfstandige werkt, maar in de praktijk als werknemer fungeert.

In het alert van 19 september 2024 bespraken wij de arbeidsrechtelijke stand van zaken van ZZP wet- en regelgeving. In navolging hiervan wordt in dit alert kort ingegaan op de fiscale actualiteit, de fiscale gevolgen en oplossingen van schijnzelfstandigheid.

Schijnzelfstandigheid & fiscale actualiteit

Op 1 januari 2025 gaat de Belastingdienst volledig handhaven op schijnzelfstandigheid. Bedrijven en organisaties die mensen als zzp'er inhuren voor werk dat zij niet zelfstandig uitvoeren, kunnen dan weer direct correctieverplichtingen, boetes en naheffingen krijgen zonder dat er eerst een waarschuwing of aanwijzing nodig is. Correcties kunnen met terugwerkende kracht worden opgelegd, maar

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