Tag archives: VAR-declaration

Update: Assessment of Employment Relationships (Deregulation) Act (DBA)

Working with independent contractors/freelancers?

In May 2016, we discussed https://www.globalworkplaceinsider.com/2016/05/var-declaration-replaced-by-model-agreements-as-of-may-1-2016/ the abolition of the VAR-declaration as a result of the implementation of the Assessment of Employment Relationships (Deregulation) Act (Wet deregulering beoordeling arbeidsrelaties) (the Act) which came into force on 1 May 2016. The first year is intended as a transitional period, during which law enforcement merely serves an informative purpose. At present, there is a great deal of uncertainty among companies and freelancers as their underlying relationship from a legal and tax perspective is often unclear. The Secretary of State for Finance, Mr. Wiebes, has introduced … Continue Reading

VAR-declaration replaced by model agreements as of May 1, 2016

As of May 1, 2016, the VAR-declaration (Verklaring Arbeidsrelatie) will be replaced by model agreements approved by the Dutch Tax Authorities for each sector or professional field. This is due to the implementation of the Assessment of Employment Relationships (Deregulation) Act (Wet deregulering beoordeling arbeidsrelaties) (the Act). As a result, companies run the risk additional tax assessments will be imposed on them by the Dutch Tax Authorities. The new system and the differences with the VAR-declaration are explained below.

VAR-declaration

As of May 1, any issued VAR-declaration does no longer have effect. A VAR-declaration indemnified … Continue Reading

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