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Meal deliverers Deliveroo are not entrepreneurs, but employees

The delivery person had to register as an entrepreneur with the Chamber of Commerce and have a VAT number.
Payment was made on the basis of invoicing per delivered delivery, whereby the amount varied.
Trade union FNV asked the civil court to rule that the legal relationship between Deliveroo and its deliverers could be regarded as an employment contract and the Amsterdam District Court confirmed, and the higher Court (civil room) upheld this decision.

Source: FUTD

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