Netherlands: hot topic – (employment) qualifications
in short The Dutch government and the Dutch tax authorities recently outlined their approach to enforcing rules against false self-employment, with significant changes set to come into effect on 1 January 2025. This newsflash highlights the standards for enforcing the current rules, initiatives aimed at ensuring a smoother transition to the new enforcement regime, and key takeaways for organizations. Until January 1, 2025, the rule will only be enforced if the tax authorities believe that the company has malicious intent. This would be the case if the company knowingly allowed an apparent false self-employment to arise or continue because it knew or should have known that an employment relationship actually existed. In this case, the tax authorities can impose corrective obligations or additional assessments on the company. To be able to do this, they must prove three things: (real or perceived) employment relationship Obvious false self-employment Deliberately falsely self-employed If an investigation by the tax authorities reveals the existence of…