The hirer is jointly and severally liable for the wage and turnover tax that the lender owes due to the work performed by employees of the hirer at the hirer. There is no joint and several liability if none of the parties involved in the hiring/loan can be blamed. The burden of proof for this lies with the hirer.
Source Taxence
Latest Posts in "Netherlands"
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport
- Internet consultation on new VAT rules for platform economy starting July 2028
- New decree on the ”Taxable Amount for VAT
- Zero rate refused at car trade due to inadequate evidence
- Understanding Selfbilling: Obligations and Best Practices for Accurate Invoicing in Municipal Operations
